The England captain is the subject of intense transfer speculation already.
Kane is out of contract in 2024, which means the summer window is Spurs’ best chance of cashing in on him.
Per Sky Sports, Spurs will not let him leave for a Premier League club this summer.
They would rather lose him on a free than sell him to a rival, which leaves him the option of going abroad.
Bayern Munich have been interested in the past, while Paris Saint-Germain may also be an option.