Tottenham have already decided that they will not consider selling Harry Kane to a Premier League rival in the summer amid interest from Manchester United.
Kane, 29, is likely to be in-demand in the coming months with his long-term future unclear. The England captain's current contract expires in 2024 and it remains to be seen whether or not an agreement over a new deal will materialise.
That means that next summer's transfer window could represent Spurs' final opportunity to cash in on their talisman - and it's likely that a host of big-hitters would be interested in acquiring a player of Kane's services if he were to be made available by Tottenham.
Manchester United are expected to be in the market for a new No.9 after losing Cristiano Ronaldo at the turn of the year and have already been heavily linked with a summer move for Kane. However, The Times are reporting that Tottenham have decided that selling their star striker to a top-flight rival is not a viable option.
Kane, who surpassed the late, great Jimmy Greaves to become Tottenham's all-time record goalscorer during Sunday's 1-0 win over Manchester City, was keen on leaving the club 18 months ago and angled for a move to the Premier League champions in the summer of 2021.
And although he has since indicated that he would be willing to engage in talks over a new contract, Kane still harbours ambitions of winning major trophies and could alter his stance if Spurs' season fizzles out in the coming months. The Londoners are still in the frame to qualify for the Champions League again but have toiled at times this term under Antonio Conte, whose own future is also unclear.
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Tottenham's reluctance to do business with a Premier League rival could also impact Kane's ambitions to break Alan Shearer's all-time Premier League goalscoring record.
After breaking Greaves' Tottenham record at the weekend, Kane, who has 200 Premier League goals, now has his sights set on overhauling Shearer, who plundered 260 league goals before hanging up his boots in 2006.
If Kane can be persuaded to stay at Tottenham, or if the club stick to their stance of refusing to deal with a domestic rival, then Manchester United will have to revise their transfer targets before the end of the current campaign.
Erik ten Hag has made a positive impact since his appointment back in the summer but is light on attacking options and is determined to add an elite No.9 to his squad in the next transfer window.
If Kane is unattainable, then United are expected to firm up their interest in Napoli hotshot Victor Osimhen. The Nigerian striker has notched 16 league goals in just 17 games for the Italian outfit this term and has been an influential figure in their surprise Serie A title challenge.
