Manchester United seem extremely keen to smash the world transfer record once again this summer.

Twelve months ago, it was Paul Pogba arriving for around £89 million and Jose Mourinho won’t rest until he’s eclipsed that this time around.

At the start of the summer, it seemed as though it would be Antoine Griezmann arriving. However, after Atletico Madrid failed to overturn their transfer ban, that 'saga' soon ended.

But United’s attentions soon turned to an alternative.

After reports emerged that Cristiano Ronaldo wanted to leave Real Madrid, the Red Devils were linked with a sensational move for the Portuguese superstar.

Those reports have since died down, though, and it’s looking increasingly likely that - despite the reports - Cristiano will be staying in Madrid this summer.

So, who is next on the list?

Well, they’ve been linked with a big move for Real Madrid’s Alvaro Morata throughout the summer and appear close to completing a deal for the Spaniard.

But this weekend saw reports linking them with an even bigger name.

They were claiming that United were keen to sign Tottenham’s Harry Kane for an incredible £100 million.

Spurs react to United interest

That fee would, of course, be a world record transfer fee but Spurs have already reacted to the interest.

According to the Independent, Tottenham have ‘laughed’ at the idea of selling Kane to United for £100 million.

Spurs sold Gareth Bale to Real Madrid for £86 million 2013 and they believe that, considering the inflation in the transfer market, think Kane’s fee is closer to £200 million.

£200 million!?

United are well aware that signing Kane won’t come easy and their best chance of doing so is hoping Spurs fail to qualify for Champions League football next season, meaning the Premier League top goalscorer will be more open to a move.

Until then, though, it’s going to take a ridiculous offer to convince him to leave Spurs for United.