Kane has reportedly revealed his desire to leave Spurs this summer, and this is likely to attract plenty of interest.
Manchester City are deemed favourites to sign the England international, who could cost more than £120 million.
However, the Blues are also in the running to sign him, and they are likely to propose a part-exchange deal for his services.
Spurs are looking for a long-term replacement for Hugo Lloris in goal, while they may need to replace Kane this summer.
According to ESPN, the Blues are prepared to include Kepa and Abraham as makeweights to sign the England captain.
Kane recently said that he wants to win regular trophies, and does not want any regrets during the backend of his career.
The Cityzens are the front-runners to land his signature, but the Blues will hope to convince Spurs and Kane this summer.