It claims that United have tracked Rose for a while and adds that the player is "interested" in a move away - despite appearing to have worked his way back into Mauricio Pochettino's good books of late.
In an interview with the newspaper in August, the 27-year-old criticised the way in which Tottenham were being run, but he has since claimed to have patched up his relationship with Pochettino, the Spurs head coach.
But whatever the stance of Rose - who hails from nearby Yorkshire and would likely see his wages increase significantly with a move to Manchester United - the Sun reports that Daniel Levy, the Tottenham chairman, is adamant he will not sell to United, who are fighting for the Premier League title with his team.
None of this information is particularly groundbreaking, likewise the suggestion that Manchester United's Luke Shaw could be used as a sweetener in any deal for Rose.
It is the second time this week that the Sun has linked a Tottenham player with a move to Old Trafford, after Harry Kane on Monday. And with the news that Dele Alli is considering switching to Jose Mouriho's agent, it may not be the last.
Will United get their hands on Rose?