Reports emerged over the weekend detailing Manchester United's audacious attempts at trying to sign the England international.
However, The Sun reports that Levy will reject any offer for the 23-year old, including the £100m on the table from United.
A source told The Sun: "Any club that wants to bid for Harry, we simply won't even take the call.
"We have not been contacted by anyone but, in the simplest terms possible, Harry Kane is not for sale at any price. We have no interest in selling him or any of our principal players.
"No amount of money would even make Daniel Levy and the board consider their position."