The 26-year-old forward has been linked to a world record £ 200m from the North London club this summer, having scored 17 goals in 25 games so far this season.
Kane has heightened speculation that he may be leaving his childhood club this month, insisting that he will not stay at Spurs “just for fun” at the expense of earning him silverware.
And the English captain chose his favorite destination if he had to leave Tottenham Hotspur stadium.
A transfer to the Spanish giants of Real Madrid is a dream for almost all footballers, but Kane is said to prefer a transfer to Old Trafford, according to Bleacher Report.
The news will come as a blow to Spurs president Daniel Levy, who is reluctant to sell his best player to a national rival.
The report adds that Kane could reach an agreement with the Spurs that he remains for another season before he can choose the club he joins.
Meanwhile, the question of whether Manchester United will have the financial power to land Kane and priority target Jadon Sancho this summer is debatable, particularly in the midst of the coronavirus epidemic.
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It will take an offer of £ 120 million to attract 20-year-old British star Sancho from Borussia Dortmund, while the pandemic is expected to hurt the pockets of the Red Devils.
It is understood that the Old Trafford club is not pushing players to take pay cuts or postponements and is expected to collect more than £ 20 million in lost revenue if the season resumes behind closed doors.
Meanwhile, United continues to pay full salary to all staff and is ready to reimburse season ticket holders for missed matches.