The left-back is on the sidelines at the moment due to a knee injury he sustained in January, but it has been reported that he is already planning for the future and wants to join Jose Mourinho's United.
It has been reported that the England international earns around £75,000 per week at Tottenham, and that he could double his wages at Old Trafford.
Rose is one of the best left-backs in the Premier League, and losing the former Leeds United man will be a blow to Tottenham.
Spurs should be planning ahead, and they should be looking at Celtic youngster Kieran Tierney as a potential replacement for the 27-year-old.
The Glasgow giants are unlikely to sell the Scotland international left-back in the January transfer window, but a good offer next summer could be tempting for the Hoops.
Tierney is one of the best young left-backs in Europe and has established himself as a first-team regular under Brendan Rodgers at Celtic.
The performances of the 20-year-old, both in the Scottish Premiership and in the Champions League, have been very impressive, and it is clear that he is good enough to play for a top team in the Premier League.
According to The Sun, Tierney is valued at £15m. With The Daily Star claiming that United are confident of landing Rose in £45m deal, Spurs chairman Daniel Levy would not only get a future superstar in the Celtic star, but he could also make a £30m profit over a deal for a player who can operate as a left-back, right-back and centre-back.