Manchester City have reportedly identified Bayern Munich forward Robert Lewandowski as a potential transfer target.
However, with Spurs chairman Daniel Levy said to be demanding in the region of £160m, it remains to be seen whether the two clubs will be able to agree a deal.
According to the Daily Mail, City could switch their attention to Lewandowski if Levy refuses to budge on the 27-year-old's asking price.
The Poland international is open to taking on a new challenge after a hugely-successful seven years at the Allianz Arena.
Lewandowski would also cost considerably less than Kane, something which may appeal to City in the current financial climate.