Tottenham have made it clear to Manchester City that they will not accept a cash-plus-player deal for Harry Kane.
The striker has expressed a desire to leave north London and the Premier League champions are amongst those interested in the England captain.
City boss Pep Guardiola saw his side win two trophies and reach the Champions League final without playing with a striker.
A false 9 system was beneficial, but the lack of a natural striker was, at times, telling.
Kane would be the ideal signing and City are willing to include Gabriel Jesus or Raheem Sterling in any deal.
Levy however wants at least £150m for his star man and will not entertain anything other than a cash offer for the 27-year-old, reports The Sun.
Kane had initally wanted his future ironed out before Euro 2020, but that looks almost impossible.
The striker is one of two players on Guardiola’s radar this summer with Jack Grealish high on his wishlist.
ESPN understand that the Catalan views the signing of Grealish as the same importance as Kane.