Your opinion is fair, but your example isn't really relevant to how kane should be valued seeing how as you point out yourself, the actual cost of the Neymar transfer we will never know, but it is reported to have been minimum of 80m euro's. I just see it as, we have proven in the last few windows that value isn't the main concern for us as a club right now, we went and paid 30m pounds for a left back, 60m for di maria, 28m for fellaini etc. pretty much every player we've brought in the last 2 years has been overpriced by 25-30% thats just something thats going to happen when everyone and their nans know we are totally loaded and looking to rebuild our squad. Spurs wont sell their main man and biggest asset for 25-30m because they themselves wouldnt be able to replace his value to the squad with that amount of money. Sure 40-45m seems on the high end, but i don't see a huge risk in kane he has absolutely destroyed some top teams this yearm his performance against chelsea was insane. we need a striker in the summer, and if that target is kane, spurs wont be selling cheap.