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This £150m - if indeed this is the number, it's still speculation - wasn't a number plucked out of the air by Levy. He has a team working for him and I'm sure Fabio would have had some input too. And there are many in the world of football who also think this is a realistic fee for him.
There are other considerations too -
We (as in the public) don't know how much our target replacements will cost. As a minimum we needed to come out of this with a squad that's at least as good as it was before Kane left. But if the cost of the replacements is greater than the money we'd receive for Kane then we either don't sell or wait until our valuation is met.
It's clear also that the Spurs hierarchy were angry with how Kane and City went about this. And I can understand why they took stance even if it was only to stand up say we're not going to be bullied into selling Kane for a number less than what we consider to be his valuation. And that lays down a marker for any future approaches.
City's request to come to the negotiating table is bollocks. That should have been their first move when the season ended. And behind closed doors. Instead they used Pep to make the request in public only after their and Kane's PR strategy went pear-shaped. That's not how you create a win-win for both parties in the real world.
City believed their offer was 'amazing' as it would break PL record spends. It wasn't even close apparently to make Levy flinch and certainly not the 'amazing' offer that would make him relent on his contract.
All eyes on city now, because supposedly they've backed off and will use the funds for a short-term fix - probably Ronaldo if all the issues can be resolved.
From what I'm told if they don't sweep all before them this season, they will be back and Kane might well be prepared to act worse than he has so far.
The Kane camp firmly believes that they've been wronged and Charlie and family are said to be seriously pissed off., and my source is about as close to the family as I could ever get.