There is no doubt that Harry Kane is in the very top bracket of strikers in the world right now.The Tottenham man had a 2017 that couldn't be matched by anyone in front of goal - including Lionel Messi and Cristiano Ronaldo - with 56 strikes in 52 games.Cries of a "one season wonder" are long gone now and the 24-year-old has 99 Premier League goals in 136 games - the latest of which coming against Southampton on Sunday.As a result of his incredible form and the apparent decline of 32-year-old Cristiano Ronaldo, Real Madrid want to acquire the English international this summer, per multiple reports.While it's understandable that a player of Kane's calibre would cost a pretty penny, Real would be willing to make him the first-ever £200 million-player and thus, the most expensive player in the history of the game.Neymar departed Barcelona for Paris Saint-Germain last summer in a deal worth €222 million, which, at the time, converted to £198 million.Kane's deal would just eclipse that, but Tottenham have made their stance on the matter very clear according to the Daily Mail's sources.Spurs will reject any bid for Kane this summer, even if it is a record-breaking deal. Chairman Daniel Levy says he will not sell Kane "at any price."But, here are the issues. Spurs are planning to move into their new stadium in the summer, but initial costs of £400m have sky-rocketed to at least £750m and should Spurs fail to qualify for next season’s Champions League — they currently sit fifth — it will increase financial pressures.We saw how a stadium move affected Arsenal's transfer plans for several years just over 10 years ago.Furthermore, Levy is under pressure to tie Kane to a new deal and improve his current £120,000-a-week wages. For instance, even Chelsea's new acquisition Ross Barkley earns significantly more than that, and Kane is supposed to be one of the world's best.

Ronaldo has only managed six goals in La Liga this season - two of which he got against relegation-threatened Deportivo on Sunday - and Madrid are said to be willing to cash in on their aging superstar.

Kane, conversely, scored his 29th of the season on Sunday.