It has been widely reported that the Sky Blues wish to introduce freshness in their attack after deploying a false-nine for the majority of the 2020/21 campaign - a system that boded well for them on the domestic front, but couldn't help them clinch Champions League glory.
After being linked with a club-record move for Kane in the past few weeks, City had their first official bid worth £100 million for the England international rejected, as has been confirmed by Italian journalist and transfer insider Fabrizio Romano.
The 27-year-old striker has made his intentions of leaving the club very public in the past month, but it remains to be seen if Manchester City will be able to striker a deal for the World-Cup Golden Boot winner with Spurs chairman Daniel Levy.
According to Italian outlet Gazzetta dello Sport, as translated and relayed by Sport Witness, City boss Pep Guardiola would have 'no problem' in sanctioning a sale for Gabriel Jesus to generate further revenue for the club in their pursuit of Kane.
The report further mentioned that Juventus' recently-appointed manager Massimiliano Allegri has made the Brazilian forward his 'first-choice' pick, as the Bianconeri look to revamp their frontline, owing to his versatility and ability to connect play with other forwards.
Jesus, whose current deal at the Etihad Stadium runs till 2023, is seen as an ideal fit to strengthen the Serie A side's young attack, following a disappointing fourth-place finish for the Vecchia Signora in the Italian top-flight last season.
It has also been claimed that Jesus is not a 'key figure' in Guardiola's plans heading into next season amid their pursuit of Kane, who sealed his country's 2-0 victory over Germany in the Round of 16 stage of the European Championships on Tuesday.
The added uncertainty around Cristiano Ronaldo's future at the Allianz Arena has helped fuel Juventus' interest in Jesus, who is open to a move to Italy after playing a bit-part role in City's squad in the past few seasons, despite boasting impressive numbers in front of goal.
It could be argued that Jesus, who is reaching the prime of his career, could benefit from a fresh start away from City, who are not going to hang their hats on the 24-year-old as their main source of goals.
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