Spurs’ rivalry with Chelsea has virtually ruled out that move, with Daniel Levy adamant he won’t be going across London.
But the two Manchester clubs are said to be keen to test the Tottenham chairman’s resolve, and are eager to offer Kane a mouth-watering salary in order to make the move.
The Sun claims both Manchester clubs will offer Kane £300,000 per-week.
City are said to be Kane’s first choice if he is allowed to leave, but they would likely have to smash their transfer structure in order to sign him.
The oil-rich club has never spent £100m on a single player, but will have to fork out upwards of £130m in order to acquire the England captain.
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Pep Guardiola categorically refused to discuss a move for Kane after Tuesday night’s defeat to Brighton.
When quizzed about a move for the striker, he replied: “Next question please. He’s a Tottenham Hotspur player.”
City are said to have contacted Spurs about a move last year, with Kane making a gentleman’s agreement with Levy that he could leave this year if things hadn’t improved.
But Ole Gunnar Solskjaer is eager to gazump Guardiola and sign the forward, who he has had his eye on for a long time.
The Old Trafford boss said on Tuesday: “I can’t talk about players that are in other teams.
“I think you now me well enough, I don’t think that’s very respectful of any team, any players.”