Pep Guardiola refused to be drawn on a potential move for Harry Kane ahead of Manchester City's Premier League opener at Tottenham on Sunday.
Guardiola last week confirmed City would be "very interested" in signing the "exceptional, extraordinary" Kane.
The England captain disputed suggestions he did not report for pre-season training last week, but has now reported for duty and Spurs boss Nuno Espirito Santo on Friday revealed he has had talks with the prolific striker.
Nuno stated that a decision had not yet been made over whether Kane will face City at the Tottenham Hotspur Stadium.
Guardiola was not interested in discussing a move for Kane when he faced the media two days before the champions take on Spurs in the capital.
The City manager said: "I answered this last time. He's a player for Tottenham. I made an exception last time - usually I don't talk about transfers because it is not my business. That's all."
Guardiola also dismissed talk of going through a second successive season without a recognised number nine.
He said: "I would say we play with recognised strikers. Sergio [Aguero] was injured [last season] and played a few games. Always when Sergio was fit he was an important part of the team.
"He was incredibly recognised by me. He was a proper striker and Gabriel [Jesus] is a proper striker."
Guardiola added of Jesus: "Always his mind was in the right place. Gabriel is an incredible, important player for us, can play as a striker or wider. He had an incredibly key role in these many years of success in every season."
The Spaniard revealed Kevin De Bruyne has not returned to full training but is making progress in his recovery from an ankle injury.
Guardiola said: "He is getting better [De Bruyne]. Every day he is getting better. But we are still waiting. He can't do a full training session. Some with us, some alone. We will see in the next few days."
Jack Grealish is also building up his fitness after City's new British record £100million took a break following Euro 2020.
"Every player needs time to get his best," Guardiola said of Grealish. "Yesterday was the first day we were altogether, except Phil [Foden] because he is injured - but he was in the locker room with us.
City have lost their last three away games against Tottenham in all competitions, with Guardiola never having lost four away games in a row against a single club in his managerial career.
Champions City have won their first league match of the season in each of their past 10 top-flight campaigns.
Liverpool receive VAR audio of controversial disallowed Luis Diaz goal at Spurs
Liverpool have received the audio of the VAR review which led to a Luis Diaz goal wrongly being disallowed at Tottenham.
Miscommunication between VAR Darren England and on-field referee Simon Hooper led to the goal being ruled out in Saturday’s Premier League fixture.
Professional Game Match Officials Limited (PGMOL) acknowledged later that evening that a “significant human error” had occurred, and PA understands the audio linked to the incident has now been sent to Liverpool by PGMOL ahead of it being released publicly.
PA understands the audio could feature in the next ‘Match Officials: Mic’d Up’ programme due to air on Monday night, if not sooner. But it is now understood the audio will definitely be released, it is just a question of when.
Liverpool are also understood to be appealing against a straight red card shown to Curtis Jones earlier in the match.
Diogo Jota was also sent off in the second half for a second bookable offence.
England and his assistant VAR, Daniel Cook, have not been selected for Premier League matches this weekend following the Diaz incident.
Liverpool to be sent audio from VAR controversy before it is released publicly
Liverpool will be sent the audio from Saturday’s offside controversy at Tottenham first before it is released publicly, the PA news agency understands.
The club are understood to have requested the audio related to the “significant human error” which led to Luis Diaz’s goal against Spurs being disallowed, having released a statement on Sunday saying they would explore their options given the “clear need for escalation and resolution”.
PA understands the goal was not given due to a miscommunication between VAR Darren England and the on-field referee Simon Hooper.
Professional Game Match Officials Limited is understood to have always been keen to release the audio in a bid to provide transparency, and that first and foremost it must go to Liverpool.
The organisation has not ruled out either airing the audio in the next ‘Match Officials: Mic’d Up’ programme which is scheduled for Monday next week, or possibly sooner than that.
England and his assistant VAR, Daniel Cook, have not been included among the officials for duty in the coming weekend’s Premier League fixtures.
VAR officials involved in Spurs-Liverpool ‘error’ not selected for this weekend
The two match officials stood down from duty following Saturday’s incident that saw Liverpool wrongly denied a goal will not be involved in this weekend’s Premier League fixtures.
Darren England and Dan Cook were VAR and assistant VAR respectively when a “significant human error” resulted in Luis Diaz’s effort incorrectly being disallowed for offside in the Reds’ 2-1 loss at Tottenham.
Professional Game Match Officials Limited (PGMOL) on Sunday announced the pair had been replaced for their next matches – England was due to be fourth official that day at Nottingham Forest v Brentford, with Cook to be assistant referee for Monday’s Fulham-Chelsea clash, but Craig Pawson and Eddie Smart stepped in.
And on Tuesday, England and Cook did not feature as the Premier League released its list of officials for matchweek eight this Saturday and Sunday.
Simon Hooper, the on-field referee for the Tottenham-Liverpool contest and fourth official for the subsequent Fulham game, is to be VAR when Everton host Bournemouth on Saturday.
After Diaz’s 34th-minute effort at the Tottenham Hotspur Stadium, when the score was 0-0, was disallowed PGMOL put out a statement saying “a significant human error occurred” and that a goal should have been given but “the VAR failed to intervene”.
The PA news agency understands Liverpool have formally requested the audio from PGMOL of the conversation between Hooper and England related to the incident.
Liverpool issued a statement on Sunday night saying they would “explore the range of options available given the clear need for escalation and resolution”.
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