Manchester City have offered Tottenham series of players in talks for Harry Kane.
The Daily Expresssays it is understood that they saw an initial approach of up to £100million turned away by Spurs a matter of weeks ago.
Chairman Daniel Levy simply does not want to sell at any cost and will continue to operate with that stance.
City would have to stump up an extra £50m if they were to seriously test Tottenham's resolve but that looks unlikely.
The Athletic reports during talks with Spurs, City proposed the idea of Gabriel Jesus, Bernardo Silva, Raheem Sterling, Aymeric Laporte and Riyad Mahrez going the other way.
Obviously, all wouldn't be included in a deal at once but Tottenham were given the chance to declare interest in taking any of those five players.
However, Tottenham simply do not want to entertain the idea of losing their star man. At any cost.