Manchester United will not pay Tottenham’s £100 million asking price for Harry Kane, and they are also unable to sign Victor Osimhen, who is valued at £120 million, while they focus on a 20-year-old striker who costs half as much.

Manchester United will not be interested in Harry Kane while Tottenham are valuing the England captain at £100m.

Kane has been Erik ten Hag’s top target this summer as the United manager was determined to bring a world-class striker to Old Trafford.

However, Tottenham were demanding a huge transfer fee for a player who turns 30 next month and has just a year left on the contract – coupled with the complications of negotiations with Spurs boss Daniel Levy – mean United are considering the deal as a non-starter for the time being considered.

For the same reason, sources rule out a signing of Napoli striker Victor Osimhen, valued at £120m by the Italian club. Like Levy, Napoli owner Aurelio De Laurentiis is a notoriously tough negotiator.

Atalanta striker Rasmus Hojlund is believed to be a more realistic target for United at between £40m and £60m. The 20-year-old Dane is one of Europe’s most exciting candidates and would cost around half the price of Kane and Osimhen.

Ten Hag’s main priorities this summer are a striker, a goalkeeper and a midfielder. An opening offer of £40million for Mason Mount was rejected by Chelsea, but United believe it reflects the value of a player with just one year remaining on his contract at Stamford Bridge.

The arrival of a new goalkeeper, meanwhile, will depend on the outcome of David de Gea’s contract history. The Spaniard is yet to sign a new deal which would cut his current £375,000-a-week salary and has just over two weeks until he becomes a free agent.

If De Gea stays, United will look to create competition for the 32-year-old. If he leaves, Ten Hag will be looking for a new, more expensive No. 1.While United may strengthen in other areas of the squad, that will depend on player sales.

A centre-back is a possibility if Harry Maguire leaves, and United are well aware of Kim Min-jae’s £50m buyout clause at Napoli, which would remove the need to negotiate with De Laurentiis.