United are in the market to sign a striker ahead of the summer transfer window, with Kane one of the options being monitored. Tottenham's valuation of the England captain -- more than £100 million for a player who will turn 29 in July -- is considered problematic, but there is hope that Martial moving the other way, either in a separate deal or as part of the same agreement, would offset some of the cost.
Tottenham have enquired about Martial's availability in the past, although sources have told ESPN the France forward would prefer a move to Italy or Spain if he leaves Old Trafford permanently in the summer.
Martial, who has a contract at United until 2024 with the option of another year, has scored one goal in eight appearances on loan at Sevilla, but the Spanish side have indicated they are not likely to pursue a permanent move at the end of the season.
United are looking for a striker to replace Edinson Cavani, who is set to leave on a free transfer at the end of the season. Cavani, a doubt for Saturday's Premier League clash with Leicester City after sustaining a calf injury playing for Uruguay on Wednesday, is wanted by a host of clubs in Italy, Spain and South America.
There are also doubts over Cristiano Ronaldo's future. The 37-year-old has a contract for another year plus an option to prolong, but sources have told ESPN he has not yet made a decision about where he will play next season.
United are hopeful of appointing a new permanent manager before the end of the season to allow the new man the opportunity to influence the summer recruitment drive. The club are primarily looking at strikers and midfielders ahead of the transfer window but are prepared to alter their approach once the new manager has had a chance to fully assess the squad.
Meanwhile, sources have told ESPN that United are set to reveal their preseason tour fixtures on Thursday. They are expected to announce games in Thailand and Australia to be played in July.