Manchester City manager Pep Guardiola refused to be drawn on speculation linking the Premier League champions with Tottenham star Harry Kane.
Kane has reportedly told Tottenham he wants to leave, sparking apparent interest from City, neighbours Manchester United and Chelsea.
Speaking after City's 3-2 Premier League defeat to Brighton and Hove Albion on Tuesday, Guardiola declined to fuel the rumours.
"Next question," Guardiola said during his post-match news conference. "He's a Tottenham Hotspurs player. Please."
Kane's future is unclear given his ambition to win trophies which has been unfulfilled at boyhood club Spurs.
City are in the market for a new forward with free agent Sergio Aguero exiting this off-season, although the club have also been linked with Borussia Dortmund sensation Erling Haaland.
PEP We’re the champions. Four or five days we are going to lift the trophy and prepare for the final. I am concerned because it’s a Champions League final and the opponent is so tough. But I saw incredible things today on the pitch with 11 against 10.— Manchester City (@ManCity) May 18, 2021
Meanwhile, Guardiola insisted he was not concerned by City's recent form ahead of the Champions League final against Premier League rivals Chelsea on May 29.
Guardiola's City have lost two of their past three matches, conceding eight goals in the process.
City have lost six Premier League games having led by two or more goals – only Tottenham (eight) have suffered more such defeats in the competition's history.
Against Brighton, City's possession figure was just 37 per cent, the lowest recorded by a side managed by Guardiola in a single top-flight match.
"On Sunday, with our people, we are going to lift the trophy," Guardiola said. "And after we are going to go for the final of the Champions League.
"I am concerned because this is the final of the Champions League, because the opponent is so tough. I saw incredible things today in the pitch with 11 against 10 for 80 minutes in the Premier League.
"We are fortunate to lift the [Premier League] trophy and we did it ourselves. Nobody gave us absolutely anything; nothing.
"That's why I am so proud of the team; it means how difficult is the Premier League again, and now we're going to prepare as best as possible for the final of the Champions League."