Tottenham chairman Daniel Levy is willing to listen to offers for Harry Kane.

The Daily Mail says Kane, 27, is in the peak years of his career and has scored 21 goals this season. With Manchester City and Manchester United likely to be in the market for a traditional No 9 at the end of the campaign, Kane's name is bound to be on any shortlist.

But it is understood that Levy would want an enormous offer of £150m before he even considers a deal.

Such a fee would make Kane the third most expensive footballer of all time after Paris Saint-Germain pair Neymar and Kylian Mbappe.

Kane is contracted to Spurs until 2024 on a deal worth around £200,000 a week. Topping those wages for a club such as City or United would not be a problem but the price represents a big ask at a time when clubs are approaching almost a year without any revenue from ticket sales.