Real Madrid are ready to test Tottenham's resolve to keep Harry Kane, talkSPORT understands.
Carlo Ancelotti has made Kane his top target to replace Saudi Arabia-bound Karim Benzema.
Spurs are determined to resist any offers for club-record goalscorer Kane from Premier League rivals this summer.
The England captain's preferred option is to stay in England and break Alan Shearer's Premier League scoring record.
Kane, who is out of contract next summer, is believed to have made a trip to Madrid earlier this year.
talkSPORT reported in May that Daniel Levy was keen to hold onto the 29-year-old this summer.
However, this transfer window will be one of the final opportunities for Spurs to cash in on one of the world's top strikers.
Manchester United have been heavily linked with Kane, with Erik ten Hag putting him at the top of his shortlist alongside the likes of Mason Mount and Declan Rice.
Bayern Munich are also said to be interested as they still look to replace Robert Lewandowski and with Benzema departing it means one of Europe's elite clubs are in search of a new number nine.
Heading to Madrid would represent more opportunities for Kane to secure silverware.
His CV is currently bursting with personal accolades that includes being Tottenham and England record goalscorer, with 280 for club and 55 for country.
Kane also has three Premier League Golden Boot's to go with the one he won at the 2018 World Cup.
However, he is yet to win any team trophies having lost in three finals at Spurs and the Euro 2020 final with England.
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