Harry Kane is indeed one of the most speculated players to join another team by the end of the season:

Manchester United and Bayern Munich are currently the teams Kane's name is called with these days. Both of these teams would make use of a complete forward like Kane before anything else. Bayern Munich could have been more comfortable in the Bundesliga if they had a striker who has similar skills to Lewandowski. They would have been more competitive in the Champions League as well.
When it comes to Manchester United, they would have even been one of the biggest title contenders for this season. They have Weghorst for a temporary time period. Rashford and Martial are seen in his position as well. But I believe these two players are more effective when they play as wingers.
Considering that Kane might be closer to staying in England, Manchester United can have the upper hand on Bayern Munich.
Now speculation about Kane's future is very interesting to discuss. I'm certainly one of those who quite admire Kane's figure. I really hope that the England national team sticker will leave Tottenham soon. Manchester United seems like a very appropriate port to continue his career rather than to Bayern Munich. Currently the Red Devils are in need of a striker who has a high instinct in scoring goals. United currently have a pretty great midfielder and are ready to spoil Kane to be able to return to hunting for the top scorer title. What is clear is that if this materializes then Kane and Manchester United will benefit from each other.