Tottenham Hotspur are reportedly reluctant to sell Harry Kane to a Premier League rival in this summer's transfer window.
The England captain is believed to be weighing up his options ahead of next season if Spurs do not qualify for the Champions League.
However, according to The Athletic, Tottenham owner Daniel Levy will not sell Kane to a domestic rival "under any circumstances".
Spurs are under no pressure to sell their talisman, who still has another three years to run on his contract.
Manchester United are understood to be interested in the 27-year-old, however his £120m valuation is one that the Red Devils are not prepared to pay.
League leaders Manchester City are also thought to be interested but, with club finances tight, a transfer of this magnitude may prove difficult this summer.
Kane, who is still yet to win a major trophy in his career, has made 42 appearances in all competitions for Spurs so far this season, scoring 29 times and providing 16 assists.
