Manchester United and other clubs compete for transfers, making it difficult. It's like musical chairs - who gets a seat after the music stops? Bayern Munich played well last season. However, Kane's striker skills could make the difference. The cost? That's another matter. Kane is worth investing in. An effective striker who scores goals is an investment. With Kane, they may sweep next season. Manchester United's interest requires quick action. Bayern's hesitancy could let Man Utd steal Kane.
Here we must also take into account the factor of competition. Manchester United is a direct competitor of Tottenham, so I think that Daniel Levy will have his own separate price list for MU, rather than for Bayern Munich and Paris Saint Germain 
Therefore, most likely Tottenham probably do not specifically consider Manchester United as a buyer, unless the MU offers about 150 million euros. Usually, if there is an opportunity, they will not strengthen the competitor.I don't think Manchester United will go towards such high transfer fees. Manchester United will probably give a figure of around 80-100 million Euros, which Bayern Munich has already given, but Tottenham is not willing to sell. Harry Kane is a great football player and he wants to be a champion. That's why the Bundesliga may appeal to him more.
He can also try and be a Champion with Manchester United and despite Tottenham asking high fees which in my honest opinion the fees of player transfers makes the games at gambling to lose money for most of us because this money needs to be recovered and they go and fix one or two games in a season,of course I have no clear evidence for this,however if we see the results most people then will agree with me,so Tottenham should not ask really high amount for Harry Kane and the other teams also should stop offering such insanely high prices for a single player.