Tottenham's star striker Harry Kane is on top of Louis van Gaal's summer shopping list, and Manchester United (MUFC) is willing to splash out a whopping £45 million on the player.

Van Gaal has already picked transfer targets to get ready for United's return to the Champions League after failing to qualify for Europe's top competition under David Moyes last term, according to Daily Mail. A forward, a right back, a central defender and a central midfielder are van Gaal's main priorities this summer. 

Having already agreed to a deal with PSV Eindhoven for winger Memphis Depay, The Guardian reported, Van Gaal is looking to strengthen his squad further with the purchase of Kane. The 21-year-old signed a new contract in February that keeps him at White Hart Lane for another five-and-a-half-years.

Kane had an excellent 2014-15 season at Tottenham, becoming the first player to score 30 goals in a season since Gary Lineker.

The Englishman has already been featured in the Spurs' new home kit promo for next season, according to The Independent.

Spending £45 million on someone as talented as Kane seems possible since van Gaal can acquire Burnley's Danny Ings for £5 million. The deal would also be helpful since Robin Van Persie will turn 32 in August as he enters the twilight years of his career.

Manchester United's executive vice-chairman Ed Woodward has promised that United will be "active" in the transfer market this summer, The Guardian reported. He added that the club is looking to strengthen the squad in order to be able to challenge for trophies on all fronts next season.