United boss Ole Gunnar Solskjaer has been tipped to bring in a new centre-back to play alongside Harry Maguire for the long-term, and Varane has supposedly been identified as the club’s top target.
The 18-year-old midfielder is still thought to be on the radar of a bunch of Europe’s leading clubs.
He has long been linked with a move to the Bernabeu, while Premier League giants Manchester United, Liverpool and Arsenal have all been credited with an interest in the France international.
Los Blancos boss Zinedine Zidane is thought to be eyeing attacking reinforcements ahead of a new season, as Karim Benzema turns 34 at the end of this year while Mariano Diaz has failed to establish his place as a first-team regular.
The 29-year-old midfielder will become a free agent at the end of the season and he is expected to leave the Bernabeu.
Spurs have previously been linked with the Spaniard in the January transfer window and according to the Daily Star, the Premier League giants could soon offer a contract to the attacker.