United are in the market for a new striker after electing not to buy Radamel Falcao while Robin van Persie’s future at the club remains uncertain.
Kane took the Premier League by storm last season as he scored 21 goals and was voted the PFA Young Player of the Year.
“It is a search for a striker that now includes Harry Kane and that is interesting,” said Sky Sports News HQ reporter James Cooper.
“Things have changed in the last three or four weeks. He wasn’t on Manchester United’s radar then but I think he is now.
“He is on the list of possible deals that Manchester United might be tempted into doing this summer.
“What Manchester United are doing is looking at all their options. There certainly has been no bid at the moment between Old Trafford and White Hart Lane and no real negotiations at all.
“But what has shifted is that Manchester United have interest in the player. He is under consideration by Louis van Gaal.”
Speaking last month, the 21-year-old made it clear he intends to stay put and build on a breakthrough season under Mauricio Pochettino that saw him make his senior England debut.
“Spurs are a big club and I have a bright future here,” Kane said. “I hope to continue scoring goals and doing well with the club.”