Kane failed to attend training this week in an attempt to force his way to City, despite having another three years to run on his existing contract in north London.
Tottenham chairman Daniel Levy is holding out for up to £160m, which would be a British record transfer fee that City have so far been unwilling to meet.
Despite already breaking that record with the £100m signing of Jack Grealish earlier this week, Guardiola admitted that City are interested in adding his England international team-mate Kane.
“He's a player for Tottenham Hotspur. If Tottenham don't want to negotiate, it's finished. If they are open to negotiate then I think Man City and many clubs in the world want to sign him. We are not an exception,” he said.
“But it depends on Tottenham. It was different with Jack. Jack was close to release, with [Kane] its different.
“Harry Kane is an exceptional, extraordinary striker, no doubts about that. Of course we are interested in him but he's a Tottenham player. If they don't want to negotiate, nothing more to say. If they want to, we will try.”
Kane is expected back in training with Tottenham this weekend, when he is set for further talks with Levy regarding his future.
The 28-year-old believes that he and Levy reached a gentleman’s agreement last summer that he would be able to leave Tottenham.
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