Manchester City remain determined to sign both Jack Grealish and Harry Kane this summer, claims The Athletic.
Pep Guardiola's side accept they may have to spend over £200m to land both and haven't given up hope of doing so despite both transfers being hugely complicated.
Kane hinted strongly before Euro 2020 he wanted to leave Tottenham this summer to improve his chances of winning silverware.
Tottenham chairman Daniel Levy is desperate to stop Kane from leaving and City have already had a proposal worth £100m knocked back.
Guardiola has made signing a new No.9 his top priority after letting Sergio Aguero's contract expire at the end of last season.
City appear to have accepted defeat in pursuit of Borussia Dortmund's Erling Haaland and also expect Robert Lewandowski to stay at Bayern Munich.
The Premier League champions have already made £11.2m from Jadon Sancho's move to Manchester United and are looking to offload some of their fringe players to raise their transfer kitty.
Guardiola also wants to prise Grealish from Aston Villa before the start of the season in a deal that could also be around the £100m mark.
Grealish was close to joining United last summer but Solskjaer has put the brakes on the club's interest in the wake of Sancho's arrival.
Villa aren't going to sit down and let Grealish leave without a fight, however, and are actually in talks with their captain about a bumper new deal.
⌛ Grealish to City is on the brink
— WhoScored.com (@WhoScored) June 25, 2021
👀 Kane the next target?
🥵 Do we just cancel next season already? pic.twitter.com/8Qxk5BszTr
Villa's owners are not only hugely ambitious, but they are crucially very wealthy, so there is no real need to cash in on Grealish.
However, Grealish is said to be open to the idea of joining City and his desire to take the next step in his career could be crucial.
Kane finished last season as the top WhoScored rated player in the Premier League last season (7.79), with Kevin De Bruyne second (7.65) and Grealish third (7.56).