Manchester United will not get involved in a transfer tug-of-war for Tottenham star Harry Kane if they cannot sign him before the start of next season.
The 29-year-old has just over a year left on his current Spurs contract and could be allowed to depart this summer with Erik ten Hag keen to add a world-class striker to his United squad.
It is thought that Kane is United's no.1 transfer target but the Red Devils will not be dragged into a transfer tussle should Daniel Levy play hardball for the forward's signature.
According to ESPN, United 'will not risk a prolonged pursuit of Kane' and are hoping to wrap up a deal for the England international before the 2023/24 Premier League season begins.
A source close to the club also stated that United cannot afford to start the campaign without a new striker and they do not want to leave it until the latter stages of the transfer window.
United have dealt with Levy in the past and do not fancy going through that 'nightmare' again for Kane, who has scored 20 top-flight goals this season - the second most in the division behind Erling Haaland (28).
If Levy does stand firm, however, then United may not even get involved and pursue other strikers instead, with Napoli hitman Victor Osimhen also linked with a move to Old Trafford.
The Nigerian star has struck 21 goals in 27 matches in all competitions this season and helped his Napoli side move 18 points clear at the top of Serie A with a 2-0 win over Atalanta on Saturday.
United could face stern competition from several Premier League and European clubs if they do try and sign Osimhen, with Chelsea, Arsenal and Paris Saint-Germain amongst the chasing pack.
PSG held initial talks with Osimhen's representatives last week over a potential move, but it is understood that the forward's preference is the Premier League.
However, Kane is still United's first-choice target for the summer window given he is an established scorer in English football and is currently in scintillating form for Tottenham.
Bayern Munich have also been linked with a move for Kane in recent months and wanted to sign the forward last summer following Robert Lewandowski's departure.
They were unable to get a deal over the line but are expected to return to the table for Kane at the end of the season given that ex-Stoke man Erik Maxim Chupo Moting has filled the sole striker responsibilities.
Similarly to United, Bayern will not be dragged into a transfer battle for his signature and board member Uli Hoeness has already stressed that they would not be drawn into a "crazy" bidding war.
"I think the transfer is totally crazy," Hoeness previously told German outlet Abendzeitung of a possible nine-figure bid for Kane. "He's a great player, no question about it, but these are amounts that I would never pay as president."
Kane will wait under the summer to decide his future, where he could sign a new deal at Tottenham or move elsewhere, with United and Bayern the likeliest destinations.
