Chelsea manager Antonio Conte says Harry Kane is the striker he would sign if he was for sale.
The Englishman scored 93 goals in his last three campaigns to become one of the most prolific strikers in world football.
Manchester United were linked with the 23-year-old but Spurs have no intention of selling their best player.
"Tottenham is a really good squad if they are able to keep all the players," Conte told reporters.
"For me, [Harry] Kane, now, is one of the best strikers in the world. If I had to buy one striker I would go to Kane. He is a complete striker.
"He is strong physically, with the ball, without the ball, he fights and he's strong in the air and acrobatic on the right and the left.
"He's a complete player. He's one of the top strikers in the world. If you go to buy Kane now it would be at least £100m. At least. For me, if I see this price for a striker I know for sure he's a big striker."