Bayern Munich have reportedly earmarked Manchester City attacker Julian Alvarez as a potential alternative option to Tottenham Hotspur's Harry Kane.
The Bundesliga champions are seemingly fighting tooth and nail to get Kane through the door at the Allianz Arena, but Daniel Levy is continuing to rebuff their advances.
Spurs are already rumoured to have rejected two Bavarian bids for their all-time top goalscorer, who will be able to leave the club as a free agent in 2024 as things stand.
Despite his uncertain contract situation, Tottenham insist that Kane is not for sale this summer, in spite of the fact that Levy apparently held a recent meeting with Bayern chief executive Jan-Christian Dreesen to discuss a possible transfer.
However, it is understood that no new proposal was made for the England captain, who is thought to be open to moving to the Allianz Arena but will not try to force a move away from the Tottenham Hotspur Stadium.
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Tottenham are hoping to convince Kane to sign a new contract, and while he is not expected to put pen to paper during the transfer window, there is optimism that a change in fortunes under Ange Postecoglou could sway him.
Bayern head coach Thomas Tuchel has hinted that his side will go "all in" to sign Kane this summer, but according to Bild, the German champions have identified two backup options.
One of those alternatives is Alvarez, who made his mark during his debut season at Man City last term, despite the record-breaking feats of fellow striker Erling Haaland.
Alvarez found the back of the net in all five competitions that Man City took part in last season, ending a strong campaign with 17 strikes and five assists from 49 games across all tournaments.
The 23-year-old managed nine goals in 31 Premier League affairs, but he only started 13 of those games and also failed to make a Champions League first XI after the climax of the group stage.
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Nevertheless, Man City are not expected to sanction a permanent exit for Alvarez, who has also been linked with a shock move to Arsenal, but Bayern are considering a one-year loan swoop.
The former River Plate man is still contracted to Pep Guardiola's side for another five years and was an integral player for Argentina during their triumphant 2022 World Cup campaign, posting four goals and one assist in Qatar.
Should Bayern be unable to prise Kane or Alvarez away from the Premier League, Juventus striker Dusan Vlahovic is believed to be another option to bolster their attacking ranks for 2023-24.
The Bavarians did not directly replace now-Barcelona man Robert Lewandowski last summer, although Eric Maxim Choupo-Moting stepped up to the plate with 17 goals in all competitions.
Bayern also brought in Sadio Mane from Liverpool, but the Senegal international only managed seven Bundesliga goals and could be on his way out of the club in the coming weeks.
