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Published 09:37 10 Jan 2017 GMT
Updated 11:19 10 Jan 2017 GMT
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Today's Sun reports that Pep Guardiola had long planned a move for England left-back Rose this summer, and is also keen on right-back Walker.
But now his old sparring partner Jose Mourinho is again ready to frustrate his rival by stealing a march on City and pushing ahead with a mega-bucks deal for the full-back pair, according to the paper.
Both England players have been in top form since Mauricio Pochettino arrived and recently signed new five-year deals with the club, meaning United or City will need to spend big to tempt Spurs chairman Daniel Levy into doing business. That could mean bids of up to £30m for each player, who currently earn around £70,000 a week.
[caption id="attachment_106532" align="alignnone" width="1024"]
Rose and Walker are two of Tottenham's most valuable players (Photo by Tony Marshall/Getty Images)[/caption]
There are also reports that Paris Saint-Germain are keeping tabs on 26-year-old Rose, while Chelsea made an unsuccessful move for him in 2015.
Rose came through the Leeds United academy but left for Tottenham in a £1m deal in 2007 when Leeds entered administration.
Walker, 28, joined from Sheffield United in 2009 in a £9m joint deal with fellow full-back Kyle Naughton, who is now playing for Swansea.

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