Bayern Munich have reportedly transfer listed Sadio Mane and six other first team squad members in order to finance a move for Tottenham Hotspur striker Harry Kane.
The Bundesliga club's attempts to sign Kane have so far been rebuffed by Spurs, so Bayern may use the assets at the club to help raise enough money to meet the valuation placed on Kane.
Despite Kane only having 12 months left on his contract, The Daily Mail claims that Spurs are still looking for around £120m before considering letting the 29-year-old leave this summer.
Even though they could wait and get Kane for free next summer, Bayern boss Thomas Tuchel appears eager to bring him in sooner.
Therefore, Sky Deutschland states that seven players have been made available for a transfer as the Bavarian's hope to recoup some money which would help bring a deal to life.
The biggest name in the list of players now made surplus to requirements is Mane, who only arrived at the Allianz Arena for £35m last summer.
After an underwhelming first season in Germany which was heavily disrupted by an injury that saw Mane miss the mid-season World Cup with Senegal, the former Liverpool man netted just seven league goals.
That is a huge mark down given that Mane had reached double figures in his last 10 league seasons while in Austria and England.
The 31-year-old could be available for as little as £17m, with Al-Ettifaq in Saudi Arabia, Steven Gerrard's new club, said to be interested.
Another player who has struggled since making the move to Munich is Ryan Gravenberch, and the young Dutch midfielder joins Mane on the transfer list.
Bayern, however, seem unwilling to make a loss on Gravenberch given his potential, after signing him for a cut-price of under £16m.
The club are believed to want a fee of around £34 to £42m to let the man brought in last summer to leave, making him the most expensive on their transfer list.
Two players drumming up considerable interest from Premier League clubs are also set to leave, with Benjamin Pavard and Marcel Sabitzer both being made available.
Barcelona have also targeted the French World Cup winner Pavard, with a fee of up to £34m having been requested for the defender.
Sabitzer spent the second half of last season on loan at Manchester United, and Bayern have made it clear all summer that the Austrian is free to leave for as little as £12m.
There is also set to be a goalkeeper exodus at the Allianz Arena this summer with Manuel Neuer edging closer to a return from a broken leg.
Yann Sommer was brought in essentially as an emergency signing in January, but could be instantly be moved on alongside Alexander Nubel, who has spent the last two seasons on loan at Monaco.
Bouna Sarr is reported to be the final player also being shown the door by the German champions, after playing just three minutes of Bundesliga football in the whole of last season.
Should Bayern sell all seven for the fees outlined, over £100m will be raised, bringing them closer to affording the valuation placed on Kane by Spurs owner Daniel Levy.
The Premier League club have allegedly offered Kane a deal worth £400,000-per-week in an attempt to keep him in North London.
The England captain once again showed his worth to Tottenham last season, scoring 30 league goals, including seven in their final seven games of the season, despite ultimately finishing outside the European places.
