Manchester United have placed Netherlands head coach Louis Van Gaal at the top of their wish list, according to Dutch newspaper De Telegraaf.
Van Gaal recently declared his desire to manage in the Premier League next season, alerting a number of teams.
Tottenham have been linked with a move for the manager and that speculation was confirmed by the man himself in a press conference yesterday.
Spurs officials are thought to be ready to replace Tim Sherwood after just six months in charge if he fails to bring Champions League football to White Hart Lane.
But it now appears Tottenham will be rivalled for Van Gaal's signature by Manchester United, who are starting to draw up a list of potential replacements for David Moyes should he fail to turn around a deteriorating situation at Old Trafford.
The current Champions are 11 points away from fourth placed Liverpool and look set to miss out on Champions League football for the first time, in its current format, in Premier League history.
Although Manchester United want to give Moyes time to settle in at Old Trafford, if their form gets any worse a short term option in Van Gaal will be seriously considered by United officials.
Van Gaal himself also said that despite Tottenham's interest, he is open to joining a number of Premier League clubs.
He said to reporters: "I am mostly interested in England because I have been a coach in Spain, Germany, in the Netherlands so I think England is the next step in my career.
"It could be another club [other than Spurs], it depends on the vacancies because Spurs were already [in touch] with me.
"I prefer to be focused on this World Cup and now there' s another coach so as coach, you cannot say 'I go to that club or that club', it depends on circumstances."