The English champions have already wrapped up the £100m signing of Jack Grealish from Aston Villa and are keen on adding the England captain to their ranks.
Man City have reportedly had a £100m offer knocked back by Spurs chairman Daniel Levy, who is holding out for a fee closer to £160m.
Kane has refused to return to training ahead of the Premier League’s resumption next week as he is keen on taking on a new challenge in the blue half of Manchester.
Ahead of Manchester City’s Community Shield encounter against Leicester City on Saturday, Guardiola confirmed that his side are interested in signing Kane but the ball is in Tottenham’s court to sanction his sale.
"He's a player for Tottenham Hotspur. If Tottenham don't want to negotiate, it's finished,” Guardiola told reporters.
"If they are open to negotiate, I think not just Man City but many clubs in the world want to sign him - we are not an exception - but it depends on Tottenham.
"It's different from Jack. He had a release clause and he is different.
"Harry Kane is an exceptional, extraordinary striker - no doubts about that, of course we are interested - but he is a Tottenham player and if they don't want to negotiate there is nothing more to say. If they want to, we will try."
