Manchester City are understood to remain £40m short of Tottenham Hotspur's valuation of Harry Kane.
The England captain allegedly failed to report back to Tottenham for pre-season coronavirus testing on Monday morning as he seeks to push through a transfer to the Etihad.
Spurs are said to be preparing to dish out a 'significant' fine to Kane, whom Daniel Levy remains reluctant to sell to a direct Premier League rival.
Tottenham chairman Levy is thought to want £160m to sanction Kane's sale in the current transfer window, but according to the Daily Star, City are not prepared to bid higher than £120m.
Pep Guardiola's side have reportedly also tabled a £100m offer for Aston Villa captain Jack Grealish and are not expected to splash out nine-figure sums for both players in the current transfer window.
Manchester United are expected to reignite their interest in Kane should the striker still be on the market in the summer of 2022, and he has reached the age of 28 without winning a major trophy in his football career.
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