Representatives of the Italian club are said to have made contact over the striker’s availability.
Kane has made it clear on numerous occasions that he is not interested in leaving White Hart Lane but that has not stopped some of Europe’s biggest clubs keeping tabs on him.
Man United reportedly had a £50m bid for the Englishman turned down in the summer.
Kane is a superb player and, at 22, he still has plenty of time to develop and improve further.
However, he is Spurs through and through and it would likely take a ridiculous offer to tempt him to leave the club he supports.
Louis van Gaal has reportedly been looking at the likes of Riyad Mahrez, Sadio Mane and Ayoze Perez ahead of the January transfer window as he looks to halt United’s downturn in fortunes.