After Kane expressed his desire to leave his boyhood club at the end of last season, the Citizens have been heavily touted as a new destination for the English front man, and Pep Guardiola is reportedly keen to bring the 27-year-old to the Etihad Stadium.
With a bid of £100m having already reportedly been rejected, Manchester City are now said to be looking to include players in the deal to sweeten the North London club up.
The Premier League champions already reportedly lined up Bernardo Silva, Riyad Mahrez and Gabriel Jesus as possible options in a player-plus-cash deal, but according to The Mirror, Sterling is an option for the Citizens to lose in order to capture their target.
Such a move would see the pair swap clubs after being key men in England’s route to the Euro 2020 final, as Sterling registered three goals and an assist and Kane hit four goals in seven appearances.
Despite that international campaign, the Manchester City hierarchy are thought to be disappointed with Sterling’s form in the Premier League, with the winger slightly slipping down the pecking order in Manchester behind the likes of Phil Foden and Riyad Mahrez, having registered 10 goals and eight assists in 31 league appearances last season.
With their primary focus now on a striker following the departure of Sergio Aguero in the summer, the Citizens are now reportedly willing to sacrifice the winger in order to capture Kane, who led the Premier League for both goals and assists last season with 23 and 14 respectively in 35 appearances.