Manchester City have switched their attention to Bayern Munich forward Robert Lewandowski after seeing a £100million bid for Harry Kane rejected by Tottenham.
Kane, 28, is keen on a move to the Etihad after intimating at the end of last season that he wanted to leave Spurs in the pursuit of silverware.
Pep Guardiola is a huge fan of the England skipper and City are willing to break their transfer record in order to sign Kane.
However, City's opening bid of around £100m for the England ace was immediately rejected and Spurs are in no mood to listen to offers given the forward has three years to run on his existing deal at the club.
City have had a £100m bid for Kane rejected.
While City are aware of Kane's desire to move to the north-west, they know any deal for the forward would be drawn out and extremely costly.
The Daily Mail therefore claim that City are now eyeing a move for Poland captain Lewandowski instead, in a move that would see the striker reunite with Guardiola.
Guardiola managed the Pole during his three years at Bayern Munich and City have been alerted to his situation as he only has two years to run on his deal in Bavaria.
Though Bayern want to keep the striker, he is 32 and wants a long-term deal that would go against the club's contract policy.
They fear that Lewandowski could push to leave next summer if he does not sign an extension, at which point he'll be available on a cut-price fee given he'll have just a year left on his contract.
City are therefore willing to test the waters, though they'll likely have to cough up around £70m for the former Dortmund ace.