Manchester City have made an opening bid for Harry Kane which would guarantee Tottenham at least £100m for the England striker. City are open to discussing a players-plus-money deal but Spurs have no intention of accepting their offer for the 27-year-old, who has told the club he wants a transfer. The first bid does not have a swap option but names to be included in any future negotiations are understood to be Raheem Sterling, Aymeric Laporte and Gabriel Jesus among others. City’s transfer record is less than £65m but they are willing to shatter that in pursuit of Kane, who has been identified by Pep Guardiola as his primary target to strengthen a squad that won the Premier League and Carabao Cup last season and reached the Champions League final. Tottenham’s chairman, Daniel Levy, is nonetheless determined to keep Kane, who has three years remaining on his contract. Kane is focused for now on Euro 2020, in which two disappointing personal displays have failed to bring him a goal. England face the Czech Republic in their final group game on Tuesday. He has said the issue of his future has “absolutely not” affected his performances. Kane has hinted that City would be his preferred destination, naming Kevin De Bruyne as the Premier League player he would most like to link up with. “Some of the balls I see him put in for City are just a striker’s dream,” Kane said last month. Tottenham remain without a manager after talks with candidates including Antonio Conte, Paulo Fonseca and Gennaro Gattuso failed to yield a breakthrough. Kane has spent his whole senior career at Spurs without winning a trophy and is pushing for a move to fulfil his ambitions.