Bayern Munich have reportedly had a £85m offer for Harry Kane turned down by Tottenham Hotspur, with the Premier League outfit not prepared to accept less than £100m.
Executives from the Bundesliga champions, including CEO Jan-Christian Dreesen and technical director Marco Neppe, met Spurs chairman Daniel Levy on Monday to discuss a possible deal for the England captain.
A recent report claimed that Bayern were now 'close' to coming to an agreement over a move for the 30-year-old, who is said to be keen to make the move to Allianz Arena this summer.
According to The Independent, Thomas Tuchel's side have had a second offer of £85m turned down by Spurs and will have to bid at least £100m to officially be allowed to open talks with the striker.
The report claims that Bayern are willing to go to £90m, but Levy has made it clear that any offers under £100m will be rejected, despite the fact that Kane only has 11 months left to run on his deal.
Paris Saint-Germain and Manchester United also continue to be linked with a move for the striker, but a transfer to the former is seen as unlikely, while the latter are closing in on a deal for Atalanta BC's Rasmus Hojlund.
Kane scored 32 goals and registered five assists in 49 appearances in all competitions last season, with 30 of those strikes coming in the Premier League.
Spurs finished down in eighth position in the table, though, meaning that there will be no European football at the club during the 2023-24 campaign.
The striker is chasing down the all-time scoring record in the Premier League, currently sitting second in the list behind Alan Shearer, who netted 260 times in the competition.
Kane has 213 Premier League goals to his name, while he is Tottenham's all-time leading goalscorer on 280.
Lucas Hernandez holds the record of Bayern's club-record signing, with the defender costing the Bundesliga champions in the region of £69m during the 2019 transfer window.
The 27-year-old has now joined PSG this summer, further boosting Bayern's transfer budget, allowing them to make what would be a club-record move for Kane.
Tottenham will continue their preparations for the 2023-24 campaign with a friendly against Shakhtar Donetsk on Sunday before facing Barcelona in the Joan Gamper Trophy final next week.
Spurs will then begin their new Premier League season away to Brentford on August 13, but it is still unclear whether Kane will be available for selection in that contest.
