Neville listed Anthony Martial, Daniel James and Jesse Lingard as players that should make way for Kane.
United have signed Jadon Sancho from Borussia Dortmund and Raphael Varane from Real Madrid this summer.
Kane is keen to complete a move to Manchester City, but Spurs chairman Daniel Levy is determined to keep the England captain even if a £150million offer is received this week.
But Neville has called on United to test Tottenham’s resolve with an offer for Kane.
“I think Manchester United will need a centre forward in the next 12 months, the guy is available now if you pay £150m.
“You’ve got Martial, James, Mata and Lingard who I think, to be fair, we could do without them at the club.
“I personally think Kane coming in [to United] would be a differentiator,” Neville said on Sky Sports.
