The Belgium international has long been tipped with a move away from Spurs after falling out of favour with manager Mauricio Pochettino, and Old Trafford has since appeared to be his most likely destination.
Jose Mourinho has placed Alderweireld atop of his transfer wish list this summer and according to Yahoo Sport, Spurs are willing to let the 29-year-old defender realise the move so long as United offer the right price.
The report claims the Red Devils failed to reach an agreement with their domestic rivals during initial discussions which took place prior to the World Cup as United were not prepared to meet Tottenham's valuation of £75m - especially since his contract is due to expire next summer with a clause of £25m supposedly coming into effect.
Too much for an ageing injury prone centre back!— Stu (@northernlad83) July 12, 2018
United have since received encouragement that a deal could be agreed for around £60m before the season kicks off after signalling their intentions to look elsewhere following their failed attempts earlier in the window.
Alderweireld's representatives are eager to push through a move but no decision will be made by the defender until his World Cup duties with Belgium come to a close over the weekend.
It is also understood that United rebuffed any attempts from Spurs to secure striker Anthony Martial as a makeweight in the deal, despite the Frenchman having signalled his desire to make a move earlier in the summer.
Alderweireld has made 109 appearances for Tottenham since joining the club in 2015, and should he secure a move to Old Trafford he would become Mourinho's fourth signing of the summer following the arrivals of Fred, Diogo Dalot and Lee Grant.