Tottenham chairman Daniel Levy has already rejected one approach from Manchester City for Harry Kane - during the January transfer window.
City are chasing Spurs' talisman this summer after Kane made it clear to Levy he wished to move on after another trophy-less season.
But it's not the first time Levy will have to bat away bids from admirers, after he dismissed City's enquiry regarding the striker five months ago.
According to The Star, Tottenham didn't even entertain City's opening gambit, but may well be forced to relax their stance in the coming weeks if they receive a suitable offer.
Levy is notorious for driving a hard bargain and has no plans on letting his prized asset go without a fight.
He values Kane well above the £100million mark - a figure which could be difficult to attract in the current climate.
However, City boss Pep Guardiola is keen to land another striker as Sergio Aguero departs, and Kane is equally intent on moving to the Etihad to link up with the Spaniard and playmaker Kevin De Bruyne.
Naturally Levy would rather sell to a club abroad but Kane wants to remain in England and continue his charge to break the Premier League's all-time scoring record.
Both Manchester United and Chelsea are also in the frame for his signature, though Levy may well see City as the best option out of their rivals given their dominance in the division and the significant chasm that is already between the two clubs.
Kane would also prefer to leave Tottenham on relatively good terms - something a move to Chelsea would no doubt harm given their close proximity in the capital.
He is thought to want to have a deal wrapped up before the European Championships kicks off in mid-June, though knowing Levy's negotiating tactics, that will prove a difficult deadline to meet, unless City are prepared to stump up the cash to get it done quickly.
