Manchester City are prepared to further test Tottenham's resolve to keep hold of their talisman, with multiple reports having confirmed that Daniel Levy recently rejected a £100 million bid for the striker.
The 27-year-old has made it clear to the London side that he wants to leave this summer, and has expressed his frustrations at the club's lack of ambition after yet another disappointing league campaign that saw his side finish in seventh place.
With the club struggling to find a suitable replacement for former manager José Mourinho, who was replaced by former Spurs midfielder Ryan Mason in April, Kane looks set to bid farewell to a side that need to undergo a major overhaul to reduce the gap to the top of the pile.
According to Sam Lee of The Athletic, City boss Pep Guardiola wants to bring Kane to the Etihad Stadium this summer, given the manner in which the attacker has displayed his intent to leave Tottenham.
The Catalan's desire to work with Kane, who has bagged 166 goals in England's top-flight, has put pressure on City's Director of Football, Txiki Begiristain, to broker a deal for the three-time Premier League Golden Boot winner.
It is worth mentioning that Levy does not want to let go of his talisman and has maintained that Kane is not for sale this summer, and has assured prospective managerial candidates that his star player will be staying put amid suggestions that the club could consider cashing in on Kane for an irrefutable amount of money.
City offered to include one of Raheem Sterling, Gabriel Jesus, Aymeric Laporte, Bernardo Silva, all of whom are open to move away from the club this summer. However, Levy has refused to include players in a potential deal while maintaining that Kane will be a Spurs player next season.
Guardiola's wish to have Kane among his ranks at the club could play a crucial part in the transfer saga, as it has been reported previously that the England man was one of the players on the Spaniard's wishlist when he decided to extend his stay in Manchester.
The Champions League finalists have also been linked with Borussia Dortmund's Erling Haaland, Inter Milan's Romelu Lukaku and Southampton's Danny Ings as they search for a striker worthy of filling the void left by Sergio Agüero's switch to Barcelona.
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