Kane is a top transfer target this summer with United desperate for a proven striker.
The Tottenham Hotspur forward has scored 23 goals this season and has more than 200 Premier League goals.
However, he will turn 30 in the summer – is yet to win a trophy in his career and could leave Spurs ahead of next season.
Osimhen is one of Ten Hag’s secondary options if a Kane pursuit falls through.
The Super Eagles striker is Serie A’s top scorer this season with Napoli on the verge of landing a first to Scudetto title since 1990.
Berbatov, a former Spurs forward believes Osimhen’s age should be considered by United compared to Kane.
“You cannot argue with the goalscoring record of Harry Kane,” Berbatov said, as per the Mail. “He is one of the best of his generation in how he scores goals, how he plays the game, how he sees the game. He’s unbelievable.
“But the one concern I have is that age, he is [almost] 30 so nobody’s getting any younger. And in my mind this is going to be a major concern if someone is going to buy him.
“When you say Spurs, the first thing on my mind is Harry Kane. So that legacy, it’s just too big for him to tarnish.
“It’s so difficult because you need someone who’s going to score goals, someone who’s going to be the right age so he can develop and get better and better and better.
“You have to use him for years to come and in my mind, that is Osimhen. This is the type of player I’d like to see for United.”