That’s according to reports in Spain.
Man Utd are keen to strengthen their side in January, and are reportedly set to reignite their interest in Eriksen.
The Red Devils attempted to sign the playmaker in the summer, but were rebuffed as the star wanted to move to Real Madrid instead.
However, Spanish publication El Desmarque reports that Eriksen has now given up on any chance of making a move to the Bernabeu.
The report states United will place a bid of £42million for the attacking midfielder in the January transfer window.
The 27-year-old is desperate to leave Spurs, and can do so for free at the end of the season, as his contract will expire.
In January, he can discuss terms with foreign clubs over a free transfer, but it is believed that Spurs will be open to letting him go in January if they can recoup some funds for him.
Eriksen has shown no signs of wanting to extend his deal at Tottenham beyond the end of the season, and Mauricio Pochettino seems resigned to losing his man.
However, the Spurs boss insisted his attitude has stayed the same despite all the speculation.
“I don’t think the performance of Christian is any different than when we signed him five-and-a-half years ago,’ said Pochettino.
“His commitment is the same, sometimes we maybe look too much at whether a player has a one-year contract or a four-year contract.
“In the end it is about commitment, maybe players in the last year of their contract show more commitment than a player with four more years on their contract.
“But when you see Christian and you compare him to different seasons, he is the same player.”
United are also reportedly bracing themselves for a bid from Real Madrid for Paul Pogba.
The Spanish giants are apparently set to offer up James Rodriguez in exchange for the Frenchman, though they could be forced into paying a free as well.