Real Madrid are reportedly monitoring the situation of Tottenham Hotspur forward Harry Kane ahead of a potential summer move.
Having entered the final 18 months of his contract, Kane's future is currently the centre of widespread speculation.
A recent report claimed that Tottenham have no plans to sell the England international, with talks over a new deal set to take place in the summer.
However, Kane continues to be linked with a move away from North London amid interest from Manchester United and Bayern Munich.
The Red Devils are prioritising a striker in the summer transfer window, with the futures of Anthony Martial and Wout Weghorst uncertain - the latter is expected to return to Burnley when his loan spell finishes at the end of the season.
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While they have been linked with Napoli forward Victor Osimhen, Kane has also been identified as a potential transfer target.
Erik ten Hag's side are allegedly prepared to make Kane the most expensive British player of all time, which would require them to surpass the £100m fee that Manchester City paid Aston Villa to sign Jack Grealish in the summer of 2021.
Despite being admirers of Kane, Man United are not willing to get involved in drawn-out negotiations with Tottenham.
Bayern, meanwhile, appear to be keen to sign Kane as a replacement for Robert Lewandowski, who completed a move to Barcelona last summer.
The two clubs could face further competition though, with the Daily Mail reporting that Real Madrid are keeping tabs on the 29-year-old.
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Karim Benzema is set to put pen to paper on a new one-year extension, which would keep him at the Santiago Bernabeu until 2024, but the European champions still want to strengthen in the final third.
The France international has struggled with injuries this season, and in his absence, Real Madrid have been left short of centre-forwards.
Los Blancos believe that Tottenham chairman Daniel Levy would prefer Kane to move abroad if he was to leave the club.
Alternatively, if Kane fails to sign an extension, Real Madrid could enter discussions over a pre-contract agreement next January.