Erik ten Hag was focused on bringing a top-tier striker to Old Trafford this summer, and Kane was his primary priority.
However, because to Tottenham's astronomical asking price for a player who only has one year remaining on his contract and will turn 30 next month, as well as the difficulties in reaching an agreement with Spurs owner Daniel Levy, United currently see the deal as dead in the water.
Sources say that an approach for Victor Osimhen, a striker valued at £120 million by Napoli, is off the table for the same reason. Aurelio De Laurentiis, the owner of Napoli, is a renowned hard negotiator, much like Levy.
Rasmus Hojlund of Atalanta, who would cost United between £40 and £60 million, is thought to be a more practical target. 20-year-old Danish man
In the coming summer, a striker, goalkeeper, and midfielder are Ten Hag's top priorities. Mason Mount's initial offer of £40 million was turned down by Chelsea, but United feels that it accurately captures the value of a player with only one year remaining on his Stamford Bridge deal.
If De Gea departs, Ten Hag will be looking for a more expensive new No. 1. Although United could strengthen in other areas of the team, it will depend on players being sold. A centre-back is one possibility if Harry Maguire leaves, and United are well aware of Kim Min-jae's £50 million buyout clause at Napoli, which would also cut out the need to negotiate with De Laurentiis.
While waiting for David de Gea's contract dispute to be resolved, the search for a new goalkeeper will begin. With less than two weeks left before becoming a free agent, the Spaniard has not yet agreed to a new contract that would lower his current weekly income of £375,000.
United will aim to bring in competition for De Gea, 32, if he stays. If he leaves, Ten Hag will need to get a more expensive
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