United boss Ole Gunnar Solskjaer is keen to add a centre forward to his squad during the next transfer window and Kane is on the list of potential targets narrowed down by the club's recruitment team.
Tottenham insist privately they will not sell the England captain, who signed a six-year contract in June 2018, to another Premier League side following reports that chairman Daniel Levy would be open to cashing in if they receive a bid of £200 million.
United are well aware of the difficulty in convincing Tottenham to sell but Solskjaer is determined to build a squad capable of challenging for top trophies at home and abroad and Kane, 26, is considered to be an ideal fit.
Last month, Kane, twice a winner of the Premier League's golden boot, said he will not stay at Spurs "just for the sake of it."
Levy warned "people need to wake up to the enormity" of the crisis caused by the ongoing coronavirus pandemic after Tottenham became one of the first clubs to furlough staff.
Solskjaer, meanwhile, has suggested United's relatively strong financial position could help the club "exploit" the transfer market once football returns.
The Norwegian is looking to bring a striker to Old Trafford after allowing Romelu Lukaku to depart for Inter Milan last summer.
Odion Ighalo has been a success since arriving on loan from Shanghai Shenhua but there are doubts about the Nigerian's future because his temporary deal is due to expire on May 30.