Tottenham believe they are winning the battle to keep Harry Kane as it emerged Manchester City’s opening offer for the striker was worth a guaranteed £75million.

Chairman Daniel Levy has been adamant all summer that Kane is not for sale, and with just eight days left until the transfer deadline the Tottenham supremo’s will to keep the England captain has not wavered.

Indeed, the feeling inside Tottenham is that any move for Kane is now virtually impossible with Levy more determined than ever to fend off any advances from the Etihad.

City are expected to launch a fresh effort to land Kane this week and it remains to be seen whether meeting the England captain’s £150million valuation would suddenly change Tottenham’s stance.

But there is a growing sense within the corridors of power at Spurs that Levy will dig his heels in over Kane, despite the player’s desire to leave for City.

As it stands there is a significant disparity between City’s and Spurs’ valuation of the player.

Indeed, Sportsmail understands that City’s well-documented £100million formal offer for Kane in June was made up of £75m in cash with an extra £25million in add-ons.

As we revealed last week sources close to Kane believes City have expressed to Tottenham that they are prepared to offer a deal worth £125million, though there has been no confirmation that a bid that size has been formally tabled by Etihad chiefs.

It means City are now faced with either turning their attentions away from Kane in their search for Sergio Aguero’s replacement, bidding above the amount they believe the Spurs striker is worth or going into the rest of the season with what they have.

Kane appears to have underlined his commitment to Spurs in recent days with two social media posts and making his first appearance of the season in Sunday’s win at Wolves.

And the indications now point to Kane spending the season at Tottenham as Levy refuses to budge.