Manchester City have failed with an opening offer for Tottenham striker Harry Kane.
Tottenham have rejected an opening offer of £100m from City for Kane.
Writing on CBS Sports, Italian transfer guru Fabrizio Romano has outlined the situation as the Premier League champions look to smash their transfer record to land the marquee signing.
Sergio Aguero left the club this summer leaving Gabriel Jesus as the only recognised striker, and City are now the favourites to land Kane - who wants to leave Spurs this summer.
Manchester United and Chelsea are also said to hold an interest, but City appear to have the advantage in this race.
