Manchester City boss Pep Guardiola has confirmed interest in Tottenham striker Harry Kane but says Lionel Messi is “not in our thoughts”.
City want to add Kane, 28, to England team-mate Jack Grealish, who joined on Thursday in a £100m British record move from Aston Villa.
But they are thought to not be willing to meet Spurs’ £160m valuation.
“If Tottenham don’t want to negotiate it is finished. We are very interested in him,” said Guardiola.
“If they want to negotiate, many clubs would like to sign him, we are not an exception.”
England captain Kane – who has scored 221 goals for Spurs and won the Premier League Golden Boot three times – did not turn up for training this week as he tries to engineer a move away.
City have been frequently linked to Messi, who Guardiola worked with at Barcelona and has previously called the greatest player of all time.
Barcelona announced on Thursday that the 34-year-old, their all-time top scorer, is leaving the club because they cannot afford to keep him under La Liga financial fair play rules.
Hours later City confirmed the £100m signing of Aston Villa midfielder Jack Grealish, 25, who will wear the number 10 jersey – the number Messi wears at Barca.
“It was a surprise for everyone, including me,” said Guardiola.
“When you lose so much [money] in one year, the decision is made. What happened in the last year is really not good. He’s the most extraordinary player I have ever seen in my life.
“Thank you so much for bringing Barca to another level and dominating all the world. I wish him the best.
“We spent on Jack Grealish and he will wear number 10 because we are convinced about him and thought Leo would stay. Now Leo is not in our thoughts.”
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