Harry Kane failed to report to preseason training on Monday with Tottenham Hotspur as he attempts to force a move away from the club.
Kane had previously expressed his desire to leave the club this summer.
Manchester United and Chelsea are monitoring the situation, but sources have told ESPN that Manchester City are the front-runners.
Daniel Levy is reluctant to sell Kane and value him around £150 million, a figure City has so far been unwilling to match. City have previously indicated they are willing to offer around £100 million.