Chelsea boss Mauricio Pochettino has refused to rule out a surprise move for Tottenham striker Harry Kane.
Bayern Munich are making a move for Kane, who is inside the final year of his Spurs deal.
The England captain played for Pochettino at Tottenham, with the Argentine open to a reunion.
He said: "I don't like to talk about players in another club, but you are talking about one of the greatest, one of the best strikers in the world.
"It's not fair to talk, it's not fair to say nothing. People are not stupid, fans are not stupid, they are so clever and they know my relationship with him was always amazing. I saw him when he was young, grow up and achieve all he was achieving and of course we have a great relationship.
"At the moment we are thinking in different ways. We are not thinking about that. Of course working hard to try to provide the squad with good qualities.
"I don't like to talk about players and, more than that, players who were close to me."