Tottenham Hotspur striker Harry Kane is worth £100m (£148m) in the current transfer market, according to former England forward Rodney Marsh.

The 21-year-old has scored 28 club goals this season and netted 79 seconds into his international debut against Lithuania in the 4-0 European Championship win at Wembley.

Kane's impressive campaign has seen him linked with a move to Manchester United but any club attempting to lure the forward away from White Hart Lane faces the proposition of having to convince chairman Daniel Levy.

In negotiating the sale of Gareth Bale to Real Madrid in summer 2013, Levy acquired a world record £85m fee from the La Liga giants and would be expected to play hard ball once again should Kane become targeted by European football's biggest sides.

But in another boost to Kane's valuation, Marsh says the Tottenham hitman is worthy of becoming the first player whose transfer fees reach three figures and says he had a greater value than United's flop signing Angel Di Maria.

"I reckon he is worth £100m, I honestly think that is what he is worth in my view. If I was a chairman of a football club, that is what I would pay for Harry Kane," the ex-Manchester City player told Talksport.

"I think that Harry Kane is going to go on to become a bigger and better player than Alan Shearer. Manchester City paid £32m for a relatively untried young player called Eliaquim Mangala. If Mangala is worth £32m, Harry Kane is worth £100m all day long."

He added: "£60m for Di Maria? I think Harry Kane is a much better player than Di Maria in the Premier League."

Kane has the chance to further enhance his reputation when he earns his first England start in the friendly against Italy on 31 March.