Sources have told ESPN that Manchester City winger Raheem Sterling would be unwilling to move to Tottenham as part of a deal to bring Harry Kane to the Etihad Stadium.
ESPN reported on Monday that City are preparing a £100million offer for Kane that could include players moving to Spurs as part of the deal.
Reports have suggested that Sterling is one of the names in the frame along with Gabriel Jesus and Aymeric Laporte, but sources have told ESPN that the England winger is not open to the idea of being considered in a deal.
Sources close to City and Tottenham have told ESPN that Kane has not been formally offered.
Sterling has been a key part of City's success under Pep Guardiola, winning the Premier League title three times.
However, the 26-year-old lost his place in the starting XI at the end of last season as Guardiola picked up the side of Phil Foden and Riyad Mahrez. The trio began their Champions League final loss to Chelsea.
Sterling was left on the bench for both stages of the quarter-final against Borussia Dortmund and then in the semi-final win over Paris Saint-Germain.
He has two years left on his contract after signing the extension in November 2018.
Sources have told ESPN that if he wants to leave City this summer, it will be on his terms and not as part of another deal.
Kane is looking forward to leaving Tottenham this summer, with City, Manchester United and Chelsea all registering interest with their representatives.
Sources have told ESPN that even if City have placed a £100m bid, it is likely to be rejected by Spurs chairman Daniel Levy, who considers the striker more than £150m.
Kane still has three years left on his contract after signing a long-term deal in 2016.
The 27-year-old's future has also been complicated by Spurs' search for a new manager after the dismissal of Jose Mourinho last season.