Harry Kane
Tottenham striker Harry Kane is a £45m summer target for Manchester United manager Louis van Gaal. Getty Images

Manchester United manager Louis van Gaal has made Harry Kane his number one transfer target as he looks to bolster his squad ahead of next season.

According to the Daily Mail, the Red Devils manager has identified Spurs' 30-goal striker as the player he wants leading United's charge on all fronts next season. But van Gaal is also looking at strengthening other areas with a right-back, a midfielder and a centre-half also on his radar.

Kane has had a breakthrough season with the north London club after being given a chance by Mauricio Pochettino, and has gone on to single- handedly save Spurs' season with 20 goals in 32 appearances in the league and 30 overall in all competitions.

The 21-year-old forward's performances also got him a nod into the senior England team, and he made instant impact on debut when he scored just 78 seconds after he had come on as a substitute against Lithuania.

With senior Spurs striker's Roberto Soldado and Emmanuel Adebayor failing to turn up, it was Kane who shouldered the club's goal-scoring burden and he is one of the main reasons they managed to challenge the likes of Arsenal and Manchester United for a place in next season's Champions League until the latter stages of the season.

This has attracted the interest of the United boss, who is looking to revamp his forward line after seeing players such as Robin van Persie and Radamel Falcao struggle for form and fitness throughout the season.

Van Gaal has already started the process by adding PSV Eindhoven forward Memphis Depay, who will join the Old Trafford club subject to a medical, and has now trained his eyes on Kane.

The report claims that the Dutch manager is ready to pay upwards of £45m to land the striker, despite the Englishman recently signing a five-and-a-half year contract with Spurs.

It will not be the first time that the Red Devils have approached the White Hart Lane team for one of their top players, as Sir Alex Ferguson recruited Teddy Sheringham, Michael Carrick and Dimitar Berbatov in the past.

United's executive-vice chairman Ed Woodward has already made it clear that the club will be active in the transfer market, and it is claimed that it will give the manager at least a £100m war chest to strengthen the team ahead of their return to the Champions League next season.