The England skipper was the subject of speculation regarding his future in the summer having failed to agree a new deal with Tottenham.
Kane's eventual £86.4million arrival at Bayern Munich was due in part to Spurs chairman Daniel Levy's reluctance to sell the striker to a Premier League rival but Levy could have had no influence on Kane's next destination had he wound down his contract.
Levy was under pressure from owner Joe Lewis to cash in on Kane who had just 11 months remaining on his deal, and recoup funds for their academy graduate.
But according to the Daily Mail, Kane's preference was to move to Old Trafford even if it meant seeing out his Spurs contract and leaving for free.
The 30-year-old had his sights set on a switch to Manchester United but needed guarantees that a move would materialise next summer.
Read more on Man United
Why Tuchel is not on the bench for Bayern against Man United in Champions League clash
Wan-Bissaka sidelined with hamstring injury as recovery timeline revealed
Kane was United boss Erik ten Hag's top summer target but uncertainty around the club's ownership quashed any chance of meeting Tottenham's valuation.
Ten Hag was quick to switch his attention to a younger, cheaper option in Rasmus Hojlund, ending Kane's hopes of a move to Old Trafford.
He has netted four times in his opening five games for the reigning Bundesliga champions and has his sights set on a leaky Manchester United defence when the clubs go head-to-head on Wednesday.
Most read in Champions League
AC Milan v Newcastle LIVE commentary: Magpies make European return at historic San Siro
Newcastle expected to avoid punishment despite breaking UEFA rules with late arrival
Nobody wanted Newcastle in the Champions League - the fans and Howe are a powerful combo
Bayern Munich vs Man United LIVE commentary: Kane faces Red Devils in European showdown
Bayern and United will be favourites to qualify for the round of 16 stage but FC Copenhagen and a star-studded Galatasaray side appear ready to rewrite the script.