Manchester United are not considering a players-plus-cash offer for Harry Kane, according to reports.

A story emerged this weekend suggesting the Red Devils were readying a bid of £100 million plus two players in part-exchange.

It was claimed that United’s offer had seen them move to the front of the queue for Kane, who has already been the subject of a bid of £100m from Manchester City.

But the Daily Express now reports that those suggestions are wide of the mark.

United have not offered two players in part-exchange for Kane, the story states, and are not attempting to sign the Tottenham talisman.

Ole Gunnar Solskjaer’s side have already agreed a deal to sign Jadon Sancho, which is expected to go through in the coming days.

The United manager’s next target appears to be a central defender, with Raphael Varane at the top of his shopping list.

The club could also look to bring in another central midfielder, regardless of whether or not Paul Pogba remains in Manchester beyond the summer transfer window.

With Edinson Cavani having signed a one-year contract extension at Old Trafford, a new striker is not seen as a priority.

Cavani, who turns 35 in February, is clearly not a long-term option, but talk of a swap deal for Kane has been dismissed by sources quoted by the Daily Express.

It’s also unclear whether United would even be able to afford Kane, who is valued by Tottenham chairman Daniel Levy at upwards of £150m.

Spurs are desperate to keep hold of their prized asset, who is integral to their chances of a successful season in 2021-22.

Kane has grown disillusioned with life in north London and wants to win trophies on a regular basis, having failed to get his hands on a piece of silverware up to now.