Kane reportedly told Spurs he wanted to leave following their failure to win trophies while facing another season outside of the Champions League.
The Blues are known to be on the hunt for a new striker and have been linked with a move for the Tottenham star man, as well as Erling Haaland and Robert Lewandowski.
However, Manchester City are currently the favorites in Kane’s transfer saga.
Pep Guardiola’s men are also looking for new attackers this summer with Kane and Jack Grealish as prime targets.
Daniel Levy was expected to favor a deal with Man City, rather than the possibility of selling to bitter London rivals Spurs.
However, the latest report from The Athletic suggests Chelsea could claim pole position to secure his signing with a swap deal.
It is claimed that, despite their deep pockets, there are doubts that City will pay what is needed to bring Kane to the Etihad, with Levy imposing a price of £ 150million on the striker.
A player-plus-money swap deal has reportedly been discussed between Spurs and City, but there are complications to that.
Gabriel Jesus, Bernardo Silva, Raheem Sterling, Aymeric Laporte and Riyad Mahrez are potential trade options, although these players are all making significant salaries that Tottenham probably wouldn’t want to match.
It’s also possible that they just don’t want to leave City for Spurs.
This is where Chelsea comes in.
Abraham is suggested as a possible exchange option that makes much more sense “in terms of affordability and positional demands”.
His salary is much lower than that of the City stars and he may be more willing to move after losing his first-choice incumbent post following the arrival of Thomas Tuchel.
There is no confirmation yet of a solid approach from Chelsea, but some believe this deal structure could be ‘more appealing to Levy’ than what City will be willing to offer.
Elsewhere however, Chelsea of course see Haaland as their main target, seemingly prioritizing the Norwegian star ahead of Kane.
The Blues have reportedly offered Dortmund a more cash player swap deal, involving either Abraham or Callum Hudson-Odoi, but BVB have pushed that back and insist they keep the Norwegian.
talkSPORT has been told that talking about a possible £ 150million transfer was no joke, with Roman Abramovich “giving the go-ahead” for the astonishing move.
Chelsea appear to be the only hunting club willing to pay the cash to land Haaland this summer, before the European transfer market races over the goal machine striker next year.
Haaland’s contract at Dortmund has a release clause that will come into effect next summer, which would make the 20-year-old available for around £ 65million.