Tottenham Hotspur have named Manchester United's Anthony Martial and Manchester City's Gabriel Jesus as potential makeweights in any deal to sell striker Harry Kane this summer.
The 27-year-old has reiterated his desire to leave Spurs this summer after yet another season without a trophy, but chairman Daniel Levy's £150m asking price is expected to scare off suitors like United, City and Chelsea.
Levy has chosen that price tag in an attempt to kill off the rumours, but according to the Daily Mail, there are still some fears that Kane may leave the club this summer and so all options are being considered.
If keeping Kane is not possible but bringing in that £150m isn't either, Spurs would be open to player-swap bids. They have told United that Martial would be a welcome addition, while City's Jesus is another player on the radar.
City would likely be open to offering up Jesus, whose struggles in attack are the entire reason they feel they need to buy a new striker to replace the departing Sergio Aguero, but the idea of United cutting ties with Martial seems a little harder to believe.
Martial has struggled as United's central striker this season, bagging seven goals and nine assists in 36 appearances, but club officials still have very high hopes for the Frenchman and the two clubs would likely disagree on a valuation for Martial.
Instead, The Times suggest that United are contemplating using Jesse Lingard as a makeweight. The 28-year-old has been excellent on loan at West Ham and has seen his value soar higher than ever, and United are keen to take advantage of that.
Whether Spurs would be interested in Lingard is unclear. They were linked with the midfielder last summer, but with Jose Mourinho now gone, plans may have changed.
Spurs have made it clear to potential suitors that they are not planning to sell Kane and would need to be blown away by offers to even humour the idea of selling their talisman, who is on track to win yet another Premier League Golden Boot.
Kane has three years remaining on his contract, meaning Spurs feel no pressure to reduce their asking price or give in to the 27-year-old's demands.