Manchester United allegedly hold the edge over Bayern Munich in the race for Harry Kane due to the Tottenham Hotspur man's desire to remain in the Premier League.
The Lilywhites are no closer to tying their all-time leading goalscorer down to a new deal beyond 2024, leaving them with a crucial decision to make in the summer.
Spurs are expected to step up talks with Kane over a new deal when the season comes to a close, but the 29-year-old remains without a single piece of silverware in his career so far.
Daniel Levy memorably blocked Kane from departing in 2021 amid interest from Manchester City, and interested parties can expect similarly ruthless tactics from the Spurs chairman this time around too.
Tottenham could still try to rebuff offers for their star striker this summer and continue contract talks into the final year of his deal, but it remains to be seen if Levy is willing to risk letting Kane leave for free at the end of next season if negotiations fail to lead to a positive solution.
Bayern are said to be readying a "persuasive offer" to try to tempt Kane into swapping the Premier League for the Bundesliga, as they seek a successor to the departed Robert Lewandowski.
However, The Independent claims that Kane is inclined to remain in England, significantly boosting Man United's chances of securing his signature in the upcoming window.
The England captain is known to be gunning for Alan Shearer's all-time Premier League goals record of 260, with Kane currently sitting on 206 strikes in the competition.
Kane became England's all-time goalscorer in the most recent international break, and during a call with Prime Minister Rishi Sunak, he confirmed that Shearer's Premier League record was in his sights.
Man United are thought to be the only Premier League team realistically capable of signing Kane, whose desire to surpass Shearer could still see him remain at Tottenham if the Red Devils cannot come to an agreement with his current club.
Levy would be reluctant to sell Kane to a direct rival, and even more so to a Manchester club, as the Spurs chairman apparently still regrets letting Kyle Walker sign for Man City in 2017.
A compelling bid from the Red Devils could force Levy's hand, though, as Erik ten Hag prioritises the signing of a marquee number nine to replace Cristiano Ronaldo.
Anthony Martial and Wout Weghorst are currently competing for starts up front for Man United, but the former's fitness record remains a concern, and the Red Devils have apparently decided not to make Weghorst's loan move from Burnley permanent.
Napoli's Victor Osimhen has been earmarked as an alternative to Kane, but Bayern are coincidentally thought to be at the head of the queue for the Nigerian, whose proposed move to Bavaria would give Man United a clear run to the signing of Kane.
The 29-year-old has netted 25 goals in 41 games during the 2022-23 season for Tottenham, who sit fifth in the Premier League table ahead of Saturday's home clash with Bournemouth.
