Having completed the signing of Jack Grealish from Aston Villa for £100m, Manchester City have turned their attention towards bringing in a new striker.
The Premier League champions have identified Tottenham talisman Kane as their main target and are hopeful of signing him before the transfer window slams shut.
Spurs chairman Levy, though, has been adamant that the England international is not for sale during the ongoing transfer window.
With just eight more days remaining in the transfer window, Levy is determined not to be forced into selling Kane to Manchester City, who are preparing a final bid for the player.
The Tottenham chairman does not intend to lower his valuation of Kane and could even reject an offer that gets close to his reported asking price of £150m.
Manchester City could be forced to turn to other targets if they cannot convince Levy to sell Kane before next Tuesday’s transfer deadline.
Pep Guardiola’s side have considered Fiorentina frontman Dusan Vlahovic, but Kane remains their top target.
The Spurs talisman also wants the move, but the long-term deal he signed in north London appears to have stripped him of the power to force his way out.