Zaha's scintillating club form with Crystal Palace has not only earned him a call up for England but also attracted interest from a host of Premier League clubs.
Arsenal, Chelsea and Manchester City have all been credited with an interest in the talented youngster in the past but in recent weeks it has reportedly boiled down to a straight race between Manchester United and Tottenham.
Crystal Palace are believed to be unwilling to let Zaha leave in January and are said to be seeking a fee of around £20 million to let him go either in the summer or this month if he is loaned back straight away.
ESPN reports that Tottenham have no intention of making a move for Zaha, meaning that Manchester United will have a clear run at him if they intend on following up their interest with a concrete offer.
Both Red Devils boss Sir Ales Ferguson and Spurs manager Andre Villas-Boas have previously stated that they won't be active in the January transfer window, although the White Hart Lane-based outfit have already signed two players in Zeki Fryers and Lewis Holtby.
While Zaha will inevitably appear in the Premier League sooner rather than later, Palace chairman Steve Parish has repeatedly insisted there is no chance that Zaha will leave in January as the Eagles go in search of promotion to the Premier League.
"Right now, we're concentrating on trying to get out of this league and the best way of doing that is adding to what we've got, not losing players," he told talkSPORT last week.
"I think he will be a Palace player until the summer and then we will look at it. Obviously, we will look at anything that anybody offers us because we would be mad not to.
"If we feel we can move the club forward from doing certain things, then we will. So, never say never. But, right now, we are focused on trying to keep everyone in the squad."