The latest story from AS claims Spurs have "taken the lead" for the Real Madrid left-back, and could sign him for around €30m.
It has been further claimed that Spurs are open to including the 24-year-old England global in a potential swap deal with Madrid and bring Bale - described as "a special talent" by former Tottenham midfielder Micky Hazard in The Daily Star last month - back to the North London club.
The same outlet adds Bale is attracted by the prospect of a move to Old Trafford, but claim Spurs have the upper hand because United boss Solskjaer only sees the four-time Champions League victor as a back-up option to England star Sancho.
Bale is firmly out of Real Madrid's plans and came close to moving to China past year. He has already said that Bale, who has two years left on his contract, was "going nowhere".
The Norwegian boss is keen to strengthen his attacking options for the new season and United have been locked in talks to sign Jadon Sancho in recent months but have been unable to agree terms with Borussia Dortmund.
Bale's career has stalled at Madrid but he's still a world class attacker who has provided 105 goals and 68 assists in his 251 appearances for the La Liga outfit to help them win a whole host of trophies including 4 Champions League's.
The Old Trafford hierarchy began exploring other possibilities after accepting that it may not be possible to sign Sancho before the transfer deadline on October 5. The player is also happy in the Bundesliga and is reticent to force through a move.