Manchester United will bid a staggering £45m this summer for Harry Kane, according to reports.
The Daily Mail have reported that Kane is the No 1 priority for Louis van Gaal. The England striker has scored 30 goals this term, becoming the first Spurs player since Gary Lineker to achieve the feat.
He signed a new five-year contract with the north London club only in February, but the report says that he is the player United will be going all out for in the summer.
The 21-year-old Dutch forward Memphis Depay will be joining from PSV for £25m, while Borussia Dortmund defender Mats Hummels is a target.
The club's executive vice-chairman Ed Woodward has promised United will further strengthen their squad and will be able to challenge for trophies on all fronts next season.
Woodward said the club owners were "delighted" with Louis van Gaal's first season in charge and that the club's financial future was also looking rosy.
Speaking to investors after announcing the club's third-quarterly earnings, Woodward also said contract negotiations would start with up to nine first-team squad players whose deals expire at the end of next season.
Woodward said: "The squad will be absolutely deep enough and ready to challenge on all fronts and all competitions next year. That will as ever involve some ins and outs which we will not guide on.
"We are delighted with the progress made under Louis as first-team manager. With two games remaining we are well-positioned to achieve a top-four finish in the Premier League and therefore return to European football next season.
"In regards to this summer's transfer activity we have already started implementing our plans and last week announced that Memphis Depay, viewed as one of the most exciting young players in Europe, will be joining the first team.
"We expect to be active again during the window, but it's too early to give guidance on transfers or wages at this point."
Woodward added: "As we look forward to next season, on the playing side we expect to be challenging for trophies in all competitions and on the commercial side we are excited by the numerous opportunities for further growth, including the first year of our 10-year partnership with adidas.
"We remain confident about the future of our business. Our commercial revenues were up year over year and we are raising EBITDA guidance for fiscal year 2015 from £90-£95 million to £103-£110 million."
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