Manchester United have made their transfer decision on Harry Kane

The 26-year-old has been regularly linked with the Red Devils over the past few weeks after he dropped the hint that he could leave Spurs at some point of time.

However, according to Sky Sports‘ James Cooper, United are not interested in an approach for Kane and their stance won’t change, even if Spurs chairman Daniel Levy is ready to sell him.

The England international has been a superb performer for Spurs over the past six years and he has netted 181 goals from just 278 appearances across all competitions.

As such, he would definitely bolster United’s strike-force ahead of next season but it appears that the club are focused on other areas of the field which require necessary strengthening.

It is widely known that a right-winger remains one of the club’s prime priorities during the summer and Jadon Sancho of Borussia Dortmund has been identified as the number one target.

A recent report has claimed that he could be available for an initial £88m and that could cover up more than half of the club’s pre-sales transfer budget (£150m).

Elsewhere, the club are on the hunt for a new defensive midfielder while they could also lure the young and hugely talented Jude Bellingham from Birmingham City.

The 16-year-old is regarded as a ‘bonus‘ signing for the Red Devils and it has been suggested that his purchase won’t have any effect on the transfer plans for other summer targets.