Manchester City are ready to step up their interest in Harry Kane, according to reports.
The Tottenham talisman is keen to leave the club as he strives to win silverware.
Kane is yet to lift a trophy in his senior career, having suffered defeat in two League Cup finals and the Champions League final with Spurs.
Manchester City are looking to buy a centre-forward to replace Sergio Aguero, whose contract expired over the summer.
Kane was left out of Tottenham's matchday squad for their 1-0 win over the Premier League champions on Sunday.
His absence was ostensibly due to a lack of match fitness, although it has only intensified the speculation over the striker's future.
According to ESPN, City are willing to break the British transfer record again for Kane, having already done so this summer when they bought Jack Grealish for £100m.
Tottenham continue to insist that the England captain is not for sale, particularly with just two weeks of the transfer window remaining.
But City are refusing to admit defeat, and although they are said to be unwilling to meet Spurs' supposed £160m asking price, they are prepared to spend an even bigger sum on Kane than they did for Grealish.
City would be willing to go as high as £120m plus add-ons for last season's Premier League Golden Boot winner.
Pep Guardiola and colleagues are clearly desperate to land Kane, but it is increasingly hard to see a deal being done.
Daniel Levy, the long-serving Tottenham chairman, is renowned as a tough negotiator who usually gets the outcome he wants.
If he values Kane at £160m, an offer of £120m plus add-ons is unlikely to appeal.
Moreover, selling their most prized asset now would make this season extremely difficult for Nuno Espirito Santo's side.
Tottenham would surely prefer to keep Kane and try and finish in the top four, before potentially cashing in next summer.
City have considerable work to do if they want to pull this transfer off.
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