
Harry Kane failed to report to Tottenham again this morning, with the England captain thought to be determined not to return to the club.
Kane entrenched his position and proved yesterday's no-show was not a one-off by refusing to report at the club's Hotspur Way training ground for a second day.
The striker was due back at Spurs for Covid testing and the start of his pre-season on Monday morning but chose to effectively go on strike, as he attempts to force through a record-breaking transfer to Manchester City.
Tottenham are massively disappointed in Kane but are refusing to comment publicly on the situation, which the club views as an internal matter.
Kane can expect a significant fine for what is considered a flagrant breach of a contract, with Spurs having little option but to sanction their vice-captain given the circumstances.
The final amount of any fine could depend on how the situation unravels, with Kane having not communicated his intentions to the club.
There is a belief, however, that he is determined to not to return to his boyhood club, where he is under contract for another three years.
Kane has made no secret of his frustrations at Tottenham's failure to win silverware and believes he has a gentleman's agreement with Spurs chairman Daniel Levy to allow him to leave the club this summer.
Levy, however, is determined not to strengthen a Premier League rival and, as it stands, would only consider selling Kane to an overseas club for a sum in the region of £150million.
There is an acknowledgement at Spurs, however, that the European market has been devastated by the pandemic, leaving the likes of Real Madrid and Barcelona unable to afford Kane, while the forward is not interested in a move abroad.
City have so far indicated they are willing to pay £100m for Kane and include players in part-exchange, while the champions are also pursuing a £100m move for Aston Villa captain Jack Grealish.
Spurs host City on the opening weekend of the new season on August 15 and also face Wolves, Watford and a two-legged Europa Conference League play-off against Portuguese side Pacos de Ferreira or Larne FC of Northern Ireland before the transfer window closes at the end of the month.