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Antonio Conte has made the 23-year-old Italy international one of his top transfer targets after Spurs promised they will try to make at least six signings this summer.
Bastoni is thought to be valued in the region of £50million and Conte has told Tottenham sporting director Fabio Paratici he wants a reunion with a player he worked with at Inter.
But United have also expressed an interest in Bastoni as they prepare for a summer overhaul of their squad under new manager Erik ten Hag.
Bastoni is thought to be reluctant to leave Inter but Spurs are hopeful they can convince him to join after they secured Champions League football by finishing fourth ahead of Arsenal.
Speaking after playing for Italy in their 2-1 win over Hungary on Tuesday night, Bastoni said: “I am an Inter player. I have a two-year contract with Inter. The club has not communicated anything to me.
“I go on vacation after the national team, and then I start again with Inter.”