The Dutchman is out of contract at the end of the month but current club Brentford have also offered him improved terms to stay.
Eriksen returned to the Premier League in January, six months on from suffering a cardiac arrest on the pitch at the Euros, and helped transform the Bees’ form in the second half of the season.
Spurs are understood to be keen on bringing Eriksen back to the club where he spent seven seasons before leaving in January 2020. United, according to reports, have now firmed up their interest with an offer.
Putting any past club loyalties aside, it was expected that Tottenham still held an ace card over rivals with the offer of Champions League football but Eriksen has now suggested that the lure of European’s top table may not prove decisive.
Eriksen, speaking to Viaplay, said: “I have different offers and options, which we are considering, and then we make a decision.
“I would love to play Champions League football again. I know how much fun it is, but it isn’t essential for me.”
Eriksen is expected to decide his future this month.