The Red Devils were strongly linked with Kane last summer, but the England captain ultimately made the move to Bayern from Tottenham Hotspur in search of trophies.
De Jong, meanwhile, was a leading target for the 20-time English champions during the summer of 2022, but the Netherlands international said on multiple occasions that he did not want to leave Barcelona.
According to FootballTransfers, Man United could reignite their interest in both players during the upcoming transfer market, providing that they are able to secure Champions League action for next term.
The report claims that should Kane express a desire to return to England after one season in Germany, then Man United will be firmly in the race for him, as the club look to bring in competition and support for Rasmus Hojlund for the 2024-25 campaign.
Chelsea are also believed to be keeping a close eye on Kane's situation at Bayern, with the team facing ending the 2023-24 campaign without a trophy.
The Munich giants are currently second in the Bundesliga table, eight points behind the leaders Bayer Leverkusen, while they suffered a 1-0 defeat at Lazio in the first leg of their last-16 Champions League tie.
Kane left Spurs in search of trophies, and if they fail to arrive at Bayern this term, the Englishman could allegedly decide to make the return to the Premier League.
Man United will be reluctant of harming the progress of Hojlund by bringing in a certain starter at centre-forward, though, with the 21-year-old overcoming a slow start to his Red Devils career to become an impressive goalscorer in recent
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