Bayern Munich have reportedly approached Tottenham Hotspur with an opening offer of €70m (£60.2m) for striker Harry Kane.
The England captain will officially enter the final year of his contract at the Tottenham Hotspur Stadium next month, and there is currently no indication that he will agree to an extension.
Should Kane continue to stand firm on his contract stance, Tottenham must decide whether to offload the 29-year-old this summer or run the risk of losing him on a free transfer in 2024.
Despite his increasingly uncertain situation, Spurs chairman Daniel Levy is still driving a hard bargain and is thought to be particularly reluctant to sell to a Premier League rival amid reports of interest from Manchester United.
With Kane known to be gunning for Alan Shearer's all-time Premier League scoring record, the England skipper could be forced to stay at Tottenham to fulfil his ambitions if Man United withdraw their interest due to Levy's hardball tactics.
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However, it has since been claimed that Kane is now open to a move to Bayern, who could potentially offer the striker the chance to end his long wait for a major team trophy.
Having been given the green light by Kane's camp, The Athletic reports that the Bundesliga champions have now come forward with an opening proposal worth €70m (£60.2m) including add-ons.
Thomas Tuchel has apparently identified Kane as one of his leading attacking targets, as Bayern belatedly try to sign a permanent successor to Robert Lewandowski following the Pole's move to Barcelona last year.
Bayern's opening bid for Kane is expected to be rejected straight away, though, as Tottenham are still believed to be holding out for at least £100m to let their star striker seek pastures new.
Real Madrid and Paris Saint-Germain have also been tipped to move for Kane ahead of the 2023-24 season, although both teams' pursuit will hinge on the future of Kylian Mbappe.
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PSG are actively trying to sell Mbappe this summer after being informed that he will not extend his contract beyond 2024, and the French champions could try to rival Bayern for Kane if the Frenchman moves on.
Real are believed to be prioritising a move for Mbappe either this summer or 2024, but Kane could emerge as an alternative option if the PSG attacker elects to stay at the Parc des Princes or moves to Manchester United.
Kane shone in an inconsistent Tottenham team last season with 32 goals in 49 appearances in all competitions, netting 30 goals in the Premier League as Tottenham finished eighth in the top flight.
As a result, Kane could endure a first season without any form of European football in 2023-24, and it is unclear what influence Ange Postecoglou may have on the striker's decision.
The 29-year-old is now top goalscorer for club and country with 280 goals in 435 matches for Tottenham, while he increased his England tally to 58 goals in 84 games with three strikes against Malta and North Macedonia in this month's Euro 2024 qualifiers.
