Manchester United are expected to step up their efforts to sign Harry Kane this summer, with the Tottenham striker believed to be top of a shortlist of three strikers who will be targeted for a move.
Kane has scored 28 goals in the Premier League this season for Spurs, his best tally since 2017/18, and will likely command a fee of £100 million to be allowed to leave Spurs. At 30-years-old it is a key time in the England captain's career, as he eyes one final big contract in his career.
Spurs are expected to hold firm in negotiations regarding a move for their prized asset. However, Daniel Levy may not be able to employ his usual tough negotiating stance quite so stubbornly amid the risk of losing Kane for free next summer as his contract expires.
The Guardian report that Kane is on a shortlist drawn up by United chiefs alongside Napoli's Victor Osimhen and Atalanta's Rasmus Højlund. A move for Kane is thought to be the priority for Ten Hag, with Osimhen's potential transfer fee around €150m (£130m), leaving him potentially beyond United's reach this summer.
Osimhen is the more expensive of the three options but has youth on his side at just 24-years-old. He is a marketable player, becoming a huge star in Italy amid his title winning exploits with Napoli in which the Nigerian scored 24 goals, attracting interest from around Europe from clubs including PSG.
Højlund, meanwhile, is the cheaper option at the other end of the scale, with the 20-year-old Danish striker having been dubbed as the 'next Erling Haaland'. He has scored eight goals in Serie A this season, with Atalanta setting a price tag of around £50m.
Kane's relationship with United's top scorer Marcus Rashford at international level is a key consideration for Ten Hag. And the England connection could be a running theme in United's plans, with the Daily Mail reporting that they are readying a £55m bid for Chelsea midfielder Mason Mount following initial talks.
However, much of United's summer business depends on their ability to find a resolution in takeover talks, with transfer activity on hold until a suitable outcome is reached.
Speaking earlier this month, Ten Hag spoke about the need for clarity, saying: “In football you need funds to construct squads because, at the end of the day, the level of your players decides if you are successful or not. Everyone knows you need funds to construct a squad and high level players cost a lot of money. That’s the situation nowadays in top football.
“I think it’s clear what I want, but it’s not up to me. It’s about others in this club. The family are the owners, they make the decisions. It’s not up to me. I do everything I can and I influence the processes that I’m in charge of.”
