Manchester City have already been heavily linked with the pair, and now reports in the press suggest that United boss Jose Mourinho has also joined the hunt.
Spurs will be desperate to keep hold and will be under no pressure to cash in after both players signed bumper new five-year contracts at White Hart Lane last year.
It has also been claimed there are no release clauses in either deal, meaning that United or City would have to pay big bucks to have any chance of luring them away.
Spurs chairman Daniel Levy does not want to sell to a club also chasing Premier League glory, but a £60million double bid could test his resolve to the maximum.
Whether Walker and Rose would consider a move away also remains to be seen, as they may view a move to United in particular as a sideways step at this moment.
Colchester will hand late fitness tests to Ryan Jackson and Brandon Comley prior to their clash with Yeovil.
Arsenal secured their place in the quarter-finals of the Europa League following their 3-1 defeat of AC Milan at the Emirates Stadium on Thursday.
Danny Welbeck scored twice against AC Milan to toast his England recall by sending Arsenal into the last eight of the Europa League.
Ipswich striker Joe Garner will not play again this season after it emerged he suffered a fractured skull against Sheffield United last week.