The most significant transfer at Tottenham this summer will be in the dugout after Antonio Conte's departure on Sunday.
Cristian Stellini will be in interim charge for the final 10 games of the season, with Ryan Mason acting as his assistant.
However, Kane's future is a joint-headlining story as he grows closer to his contract expiry in north London.
According to the Mirror, Levy is determined to keep the 29-year-old at Spurs, even if it runs the risk of losing him for free in 2024.
But United are ready to tempt Kane with a high-profile exit, eyeing a deal worth a club-record £100million.
Tottenham are said to be desperate to avoid selling England's record goalscorer to a Premier League rival in the summer transfer window.
And convincing him to stay and potentially extend his contract at the Tottenham Hotspur Stadium would offer Conte's incoming successor an almighty boost to start his tenure.
Spurs' Champions League status could play a major role in Kane's summer fate, with Stellini tasked with fending off the competition for fourth.
The club's next head coach may also be a factor in his decision, with Julian Nagelsmann a prospect that has excited the fanbase in recent days.
The report claims Nagelsmann is open to talks with Tottenham after his Bayern Munich sack on Friday.
Mauricio Pochettino has been heavily touted for an emotional return to the club, but the Real Madrid job could become available at the end of the campaign.
Luis Enrique, Ruben Amorim, Roberto De Zerbi and Thomas Frank are also said to be among names on Levy and Fabio Paratici's shortlist.
It's set to be the latest new era at Tottenham next term, and that feeling would be intensified if Kane was no longer scoring goals at the summit of the attack.
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