The 25-year-old joined the Lilywhites from Bayer Leverkusen in the summer of 2015, for a fee believed to be worth in the region of £18 million, and he has gone on to establish himself as a firm fan favourite in north London.
He has so far made 139 appearances for Spurs with 47 goals to his credit in his three seasons reign.
Son is contracted to Spurs until 2020, but according to Sport1, United, Liverpool and Arsenal are all closely following developments surrounding the South Korean.
Son, who has two years left to run on his current deal, was thought to be in negotiations with Spurs over putting pen to paper on a new contract that would see his current wage of £60,000 a week increased.
However, United are also being tipped to strengthen throughout their squad this summer and obviously Jose Mourinho has the financial muscle available to compete with the likes of Liverpool for Son's signature.
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Meanwhile, Sport1 claim that the club will demand at least €70 million (£62m) for the player before they allow him leave.
Son is current at the World Cup with South Korea.
The odds are stacked heavily against them, but if Korea can overcome an under performing German side 2-0, and if Mexico can beat Sweden on Wednesday afternoon, the Asian outfit will progress to the Round of 16.
The Brazil global has been touted to leave Ukraine for Manchester this transfer window after endless reports.
The same article states that Liverpool FC and Manchester United are both interested in a deal to sign the 25-year-old forward from their title rivals.
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