Kane, right, lined up against Real Madrid in the Champions League earlier this month
Tottenham would demand a world-record fee for Harry Kane if any club attempted to sign him, according to Real Madrid president Florentino Perez.
England striker Kane, 24, was called "a complete player" by Real boss Zinedine Zidane before Spurs' recent 1-1 draw at the Bernabeu in the Champions League.
Asked if he had spoken to Daniel Levy, the Spurs chairman, Perez said: "No. If I ask he'll tell me 250m euros [£223m].
"Signing Harry Kane has not passed through my head."
Paris St-Germain set a new transfer world record in August when they paid 222m euros (£200m) to sign Brazil international Neymar from Barcelona.
Kane has scored 15 goals for club and country this season, and has 45 in total in 2017 alone.
"He is a magnificent player and in addition he is young," added Perez. "But we are delighted with the team we have."
Tottenham has been a lucrative source of talent for Real in recent years, with both Luka Modric and Gareth Bale joining on big-money deals.
"We built a very good friendship," Perez said of his relationship with Levy on Spanish radio station Cadena Cope.
"Every time we win the European Cup, he told me the same thing: 'Thank you for winning the European Cup with my players."'
Real have broken the world transfer fee record four times during Perez's two terms as president, first when signing Luis Figo in 2000, and then with the acquisitions of Zidane (2001), Cristiano Ronaldo (2009) and Bale (2013).
Source: bbc.com