Tottenham Hotspur forward Harry Kane has allegedly agreed personal terms with Bayern Munich ahead of a potential transfer.
Speculation has persisted regarding the future of the England international, who now has just 12 months remaining on his contract.
With Spurs missing out on European football for 2023-24, there is theoretically a greater chance of Kane ending his long-term association with the North Londoners.
However, if reports are to be believed, chairman Daniel Levy is not prepared to entertain any cut-price bids for the club's most prized asset, despite the prospect of an exit on a free transfer in 2024.
Manchester United had been deemed to be the most likely destination at one point, but Spurs have offered no encouragement to the Red Devils that they would be open to doing business.
That seemingly left Kane to settle on seeing out his existing deal at the Tottenham Hotspur Stadium, something that he is reportedly prepared to do in order to move closer to the Premier League all-time leading goalscorer feat.
Nevertheless, according to BILD, Kane's representatives have been in negotiations with Bayern in an effort to gauge whether a transfer may be possible.
Journalist Christian Falk says on Twitter that Kane's father and brother were involved in the discussions with an 'agreement in principle' being reached between the parties.
Should Bayern wish to proceed with a deal, formal contact must be made with Spurs in an effort to tempt them into the sale of their key man at the start of a new era under Ange Postecoglou.
Bayern have allegedly tabled an offer in excess of £60m plus add-ons, although there are reports that dispute that an offer has already been made to the Premier League side.
Thomas Tuchel is in the market for a new frontman with Bayern having failed to replace Robert Lewandowski when he departed for Barcelona last summer.
Napoli's Victor Osimhen is also said to be on their radar but the Nigeria international would likely cost considerably more than Kane.
One factor that may play into Bayern's hands is Levy's alleged desire to avoid selling Kane to a Premier League rival, something that will become more plausible if he becomes a free agent in 2024.