Kane, 29, is out of contract in North London next summer and this is likely to be the last opportunity Spurs have to cash in on the striker before risking him leaving as a free agent.
Their preference is to sell him to a club outside of England.
The England star has been linked with Manchester United as Erik ten Hag is on red alert to sign an elite central striker.
United believe Kane’s contractual situation will mean that a deal is possible.
However, Spurs chairman Daniel Levy is not keen on overseeing the striker’s exit to a Premier League rival.
A report from Spanish radio station Cadena Ser outlines how the outgoing Spanish and European champions have received an offer to sign Kane from an intermediary. They are currently evaluating the option.
Former Tottenham midfielder Jamie Redknapp urged Kane to leave the club this summer.
Kane has continued to be a bright spark in a difficult season for the north London club, with 28 Premier League goals, only behind Manchester City’s Erling Haaland in the charts.
However, the England captain has a year remaining on his current contract and Redknapp says this summer is the right time for Kane to leave ‘shambles’ Tottenham as he ‘deserves better’.
Speaking on Sky Sports, the former midfielder said: ‘It’s the facts, it feels Spurs are a shambles, if you are Harry Kane with one year to go this is the time to leave he has to push now.