Tottenham have made it clear to striker Harry Kane that he will not be allowed to leave the club in 2021, despite the England captain stressing his desire to depart.
Kane, who voiced his desire to leave last summer but was persuaded to stick around and see what Jose Mourinho could do for him, has been left frustrated after another season without trophies and has asked to be granted an exit from the club.
Still under contract until 2024 and on track to win this season's Golden Boot, Spurs are desperate to keep hold of their star striker and sources have confirmed to 90min that Levy will not even entertain the idea of losing Kane, not least to a Premier League rival.
Manchester United, Manchester City and Chelsea have all been named as suitors, but Levy is adamant that he will not deal with either Manchester side and will not humour strengthening London rivals Chelsea.
There has been interest from overseas, with Paris Saint-Germain and Barcelona both tentatively reaching out, but Levy is digging his heels in.
Levy has demanded that any interested side come up with the best part of £150m before he even thinks about picking up the phone, but that figure could prove hugely problematic. City will not pay up, while United are focused on spending to bolster other positions - a £75m deal for Borussia Dortmund winger Jadon Sancho is high on their to-do list.
From a financial point of view, Chelsea are most willing to shell out for Kane, but Spurs are insistent that they will not entertain offers from the Blues and will only speak with Kane if it's about a new contract, with Spurs prepared to hand Kane a bumper new deal to keep him happy.
Levy understands Kane's frustrations, but like he did last summer, has told Kane he must stick around and wait to see what a new manager brings. The chairman hopes that Spurs will finally fulfil their potential under the right guidance and knows Kane's talents would be key to that.
Spurs hope their stance will be clear and bring an end to the speculation, with a club statement voicing their intention to ignore the rumours.
A spokesperson said: "We won’t be commenting – our focus is on finishing the season as strongly as possible. That’s what everyone should be focused on."