Manchester United are reportedly preparing a £40m deal to sign Tottenham Hotspur striker Harry Kane this summer after losing out on primary target Gareth Bale, who has admitted that he wishes to remain with Real Madrid next season.

According to the Mirror, the England international has been on Louis van Gaal's radar following his breakthrough season with the north London club last season, where he scored 31 goals in all competitions. This has prompted the Red Devils to shore up their interest in the form of a concrete offer to bring the forward to Old Trafford next season.

The Dutch manager is in the market for a new forward after he rejected the chance to make Radamel Falcao's loan deal permanent at the end of the season.

Wayne Rooney was United's top scorer last season with 14 goals in all competitions, which is worrying the manager, who is looking to overhaul his forward line with Robin van Persie's future looking uncertain at the Theater of Dreams.

Kane is not the only Spurs player targeted by the 20-time English champions, Van Gaal is also eyeing a move for goalkeeper Hugo Lloris, as they search for a replacement for David De Gea, who is likely to leave Old Trafford to join the 10-time European champions at the Santiago Bernabeu.

While the English striker has committed his future to the White Hart Lane club, his teammate and French skipper Lloris has indicated that he is open to a summer move to Old Trafford as he is keen to play in the Champions League, something which Tottenham cannot offer him after they finished fifth, one place behind United.

However, according to the Telegraph, Spurs chairman Daniel Levy, who is known to be one of the toughest negotiators in the business, has reportedly made it clear to Mauricio Pochettino that he has no intention of cashing out on their top stars during the summer transfer window.

Kane and Lloris are contracted to the club until 2020 and 2019 respectively and despite the club facing a reported £70m windfall with their sale, the chairman has no intention of letting the duo leave the club as the Argentine manager prepares to build a squad capable of challenging for a place in the top four next season.