The Spanish giants are said to be willing to offer Gareth Bale, Karim Benzema and Luka Modric to Spurs in order to push through a deal for the England international.
Diario Gol say Kane will not move to the Bernabeu for less than £179m (€200m) though.
And that is why Real president Florentino Perez is prepared to offer Tottenham three players to sign the 24-year-old.
Ideally Bale would be the only player included in the swap deal but the fact he is so injury prone has devalued the Welshman significantly.
And that’s why Benzema - who would likely be replaced by Kane - would also be included.
The inclusion of Bale and Benzema would bring the offer required down to £35.7m (€40m), according to the reports.
But if Tottenham continued to demand more from Real, Perez has also considered including Modric in the offer.
The Croatian is considered one of the best midfielders in Europe but turns 33 next year.
Perez believes Dani Ceballos and Mateo Kovacic would both be ready to step into Modric’s shoes for Zinedine Zidane.
Kane has been in superb form since the start of this season, netting 11 goals in just nine appearances for Spurs.
The striker was also named on the shortlist for this year’s Ballon d’Or yesterday.
