Mark Ogden explains how Manchester City will acquire Harry Kane from Tottenham this Summer. (1:12).Why Man City won’t give Spurs Harry Kane what they want (1:12).Sources have revealed to ESPN that Harry Kane did not report to Tottenham Hotspur on Monday morning for preseason training as he tries to push through a club move.After an extended break from England's run to the finals of Euro 2020, Kane (28), was due at Hotspur Way to undergo COVID-19 testing.- Do you not have ESPN? Get instant accessKane decided to not attend the event, which is a sign of an escalated stand-off between Kane and Spurs chairman Daniel Levy. Kane previously stated his desire to leave this summer.Chelsea and Manchester United are keeping an eye on the situation. However, sources tell ESPN that Manchester City is the front-runners. They are optimistic of concluding a deal.Levy is not keen to sell but Kane's importance and the fact that he still has three years on his north London contract worth 200,000 per week are reasons why.Kane believes that he has a gentleman’s agreement with Levy which would allow the club to listen to the appropriate offers for it this summer. Kane is valued by Tottenham at 150 million, a figure City has so far been unable to match.City has previously stated that they are open to offering around 100m. However, sources from both clubs have denied that a formal bid was made.Kane's inability to report back is a significant disruption to Tottenham's preseason plans for their Premier League match against City at home on August 15.Spurs will face Chelsea at Stamford Bridge in a friendly on Wednesday. Kane is unlikely to be involved in that fixture. The Spurs then take on Arsenal on Sunday. It is not yet clear if Kane will play.Last month, the Spurs' new head coach Nuno Espirito Sante dismissed speculation Kane might leave.He said, "Harry is our Player, Period." "No need for us to discuss anything else.Harry needs to regain his energy and to take a break. We will be able to talk when he returns. While we will be able to have great conversations, now is the time for Harry to take a break and prepare for what's next."And I look forward to him joining our group and getting started working together."