Rose recovered from a serious knee injury last autumn but has struggled to regain his place at left-back, with Ben Davies the preferred option in that position by Mauricio Pochettino throughout the campaign.
Rose was a principal target for both Manchester clubs a year ago, before he damaged his knee at Sunderland in January 2017. The following summer, he gave an interview in which he was critical of Tottenham’s transfer policy and wage structure.
While City’s interest cooled long ago – they signed Benjamin Mendy from Monaco and Fabian Delph has performed well on the left side of defence – United remain keen. Ashley Young has fulfilled the role for most of the campaign but manager Jose Mourinho would be willing to listen to offers for Luke Shaw and Matteo Darmian.
Rose has featured only 14 times for Spurs this season, with seven starts in the Premier League.
Tottenham are also actively looking at reinforcements in defence, with Fulham star Ryan Sessegnon prominent on their list.