The attacking-midfielder has attracted interest from La Liga giants Real Madrid and Barcelona.
Allí scored twice as Spurs swept aside Real Madrid at Wembley four weeks ago, taking his seasonal tally up to seven goals.
The 21-year-old is also expected to be England’s leading light when they head to the World Cup in Russia next year.
But with such interest now circulating after a string of magnificent performances, Alli could be set to leave Tottenham in search of silverware.
And Spanish publication Don Balon suggest that United lead the chase for his signature.
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The report suggests that the midfielder would cost a staggering €200million (£179m).
But the Red Devils are apparently prepared to pay the price to take him to Old Trafford.
Alli only cost Spurs £5m from League One MK Dons in 2015.
And they could be set to make a substantial profit on the midfielder.
Alli’s team-mate Harry Kane is also being watched closely by Real boss Zinedine Zidane.
The Frenchman is contemplating making a move for the English striker to replace misfiring forward Karim Benzema.