The left-back is not yet fully-fit following 10 weeks out with a knee injury and was left out of the Spurs squad to face Arsenal on Saturday.
United are ready to offer Rose a way out of the club he has publically criticised for their transfer policy.
They could also use Luke Shaw as makeweight in the deal, a player who has struggled to break into the first XI at Old Trafford since his move from Southampton due to injury problems.
The Red Devils will offer to double Rose's £65,000-a-week wages in a bid to beat of interest from several other European giants.