Summary
Transfer expert Fabrizio Romano has suggested that reports linking Manchester United with Harry Kane are not to be believed and the Red Devils are "not negotiating" for the Tottenham Hotspur forward.
Are Man United interested in Kane?
Before the transfer window had opened, Man United were widely considered favourites to finally lure Kane away from Spurs.
However, when it came time for negotiations, Tottenham were unwilling to let their talismanic centre-forward leave the club, especially to a Premier League rival.
Due to the difficult and expensive nature of a possible deal, Erik ten Hag turned his attention to other attacking options and Kane's new suitors are Bundesliga champions Bayern Munich.
However, recent reports have suggested that United could revive their interest in the England number nine with Spurs potentially accepting defeat in their bid to keep Kane in north London long-term.
Such reports will have excited Man United fans but journalist Romano has insisted that there is nothing in them and that the Red Devils are "not negotiating" for Kane, instead turning their full attention to Rasmus Hojlund.
Speaking on his YouTube channel, Romano said: "Overnight we heard a lot of stories about Harry Kane and Man United reopening discussions. Maybe [Kane] returning as an option for Manchester United.
"We know, I always told you, that Erik ten Hag is big fan of Harry Kane. [He] considers Harry Kane the perfect striker for his idea of football but I'm still told guys that at the moment Manchester United are not negotiating on this one. They still feel that Tottenham would never sell the player to them, and also the whole financial package could be absolutely too expensive."
While things could change in the market due to Ten Hag's admiration for Kane, it now appears unlikely that any deal for the 29-year-old could be completed in this transfer window.
Kane is out of contract next summer but Spurs still want around £120m for their striker and have already rejected several Bayern bids well below that valuation.
Given such an enormous fee would be required to prise Kane away from Spurs, and that he turns 30 in several days time, such a deal would be a potentially unwise piece of business for Ten Hag when younger alternatives are on the market.
According to Romano, Hojlund is now United's number one target and a deal is getting closer to reaching a natural conclusion. The 20-year-old has huge potential following a breakout season with La Dea and could be a major coup for the right price.
Where will Kane end up?
Romano claims that Bayern are still clear favourites in the Kane race and appear to be the only club actively working on a deal at present.
There is a sense that Tottenham's resolve is starting to wear thin and that chairman Daniel Levy may become increasingly tempted to cash in on Kane instead of seeing him leave for free come next summer.
There is obviously a possibility that Kane stays this season and then leaves for nothing, meaning United could come back into the race for the forward, likely among a host of other clubs.
Tottenham's hopes that Kane would sign a contract extension seem to have been dashed with the forward not eager to renew his current deal with the Lilywhites.