The Guardian has reported that Premier League champions City have made an opening bid of 100 million pounds for the England international striker.
Tottenham have turned down the offer from the Citizens, who are expected to make fresh bids.
Pep Guardiola’s City are open to including players in future talks with Tottenham.
Raheem Sterling, Aymeric Laporte and Gabriel Jesus are among the players City are open to trading for Kane.
Kane has reportedly already told Tottenham that he wants to leave this summer.
The England international scored 23 goals and gave 14 assists in the Premier League for Spurs last season.
During the 2019-20 season, Kane, 27, scored 18 goals and have two assists in the league for Tottenham.