The i Paper has been told that this stance is no slight on Tottenham as a club, more that Tel wants first-team opportunities he believes he may not get there.
Europe's most wanted striker prefers Man Utd over Arsenal, Chelsea and Spurs
Read MoreHowever, the north London club have been unable to sway his decision.
Ruben Amorim has been pursuing Tel along with Lecce left-back Patrick Dorgu as he looks to make his first signings since taking from Erik ten Hag as manager at Old Trafford.
Villa are hopeful they can make a late play for his services as they also toy with a loan move for Marcus Rashford.
As for Tottenham, they are yet to sign any outfield players this January after bringing in goalkeeper Antonin Kinsky in the first week of the window.
Why Man Utd want Patrick Dorgu - and how he will fit in under Ruben Amorim
Read MoreBayern are willing to sanction Tel’s exit, with the Frenchman having been used sparingly in the Bundesliga, making just two league starts and six substitute appearances, registering one assist.
It is now simply a question of which move he decides to make as he prepares a switch to the Premier League.
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