While Levy has been prepared to dig his heels in, there has been an acceptance throughout the club for some time that Kane will leave this summer.
It is also understood that at scouting and recruitment level talks about planning for a future without Kane have been going on since that period.
Recruitment staff have already identified which players they might be able to take in part-exchange from both Manchester clubs. City's Brazilian, Gabriel Jesus, was one name and United's Anthony Martial was another.
With even Europe's biggest clubs not awash with money after so long without fans, there is a feeling at Spurs that a straight cash deal could be hard to come by.
A complication is that Levy is determined not to deal with the two Manchester clubs if at all possible.