The 21-year-old has been one of the stories of the 2014/15 season, rising from a squad player at White Hart Lane to a full England international while becoming the first Lilywhites star since Gary Lineker to notch 30 goals in a single campaign.
Such performances earned him the PFA Young Player of the Year award, and appear to have alerted United.
Reports suggest that Louis van Gaal has made Kane his top striker target for the looming transfer window, with an offer of around £40m on the cards.
However, despite the vast fee being mooted, Tottenham have no desire to cash in on their star man.
The club see him as vital to their plans going forward, with manager Mauricio Pochettino ready to build another top four push around him.
Such a stance is a new one from Tottenham, who have sold players such as Dimitar Berbatov, Luka Modric and Gareth Bale for huge fees in recent memory.