Manchester United have ended their interest in signing Harry Kane from Tottenham this summer.
Erik ten Hag has made the England star his first choice transfer target with United viewing the signing of a new striker as a top priority ahead of the new season.
The Dutchman has been 'obsessed' with bringing Kane to Old Trafford to lead his attack but United are now ready to look elsewhere having accepted the Spurs captain will be too expensive and is out of their reach.
The Guardian report ten Hag is 'disappointed' over the club's inability to bring in his top target but understands United's position, aware the club cannot overpay for the 29-year-old who is the final year of his contract in north London.
Tottenham chairman Daniel Levy is determined to keep Kane at the club with hope he will still sign a new deal in the coming 12 months and will not entertain the idea of selling him to a direct rival.
Spurs value Kane at around £100million, despite his expiring contract.
Real Madrid are also interested in signing the striker as they seek a replacement for Karim Benzema following his move to Saudi Arabian side Al-Ittihad although Kylian Mbappe' availability could change those plans.
United meanwhile will now shift their focus to other targets. Victor Osimhen, who played an integral role in Napoli's Serie A success last season, has also been shortlisted but like Kane, will demand a huge transfer fee.
Napoli value the Nigeria international at around £130million.
United are also interested in signing Atalanta starlet Rasmus Hojlund. The 20-year-old Dane scored nine times in 32 league games in his first season in Italian football following a move from Sturm Graz last summer but is an inexperienced option.
Hojlund has this week welcomed interest from Old Trafford but Atalanta could demand as much as £50million for his services.
United have also been credited with interest in Benfica's Goncalo Ramos, who enjoyed a breakout World Cup campaign in Portugal while scoring 26 times for his club last season.
Elsewhere, ten Hag's side have made their opening offer for Mason Mount with Chelsea rejecting their £40million bid.
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