Bayern Munich preparing new and improved offer of £86m for Harry Kane as Spurs hold out for nine-figure transfer fee

• Bundesliga giants keen on England captain
• Spurs reluctant to part with striker
• Resolve set to be tested in summer window

WHAT HAPPENED? The Bundesliga champions have seen an initial approach of £60m ($76m) for England captain Kane knocked back, but they are refusing to accept defeat in pursuit of Spurs’ all-time leading scorer. According to the Evening Standard, a second bid is being readied.

THE BIGGER PICTURE: Bayern are said to be willing to raise their offer as high as £86m, but Tottenham have made it clear that they want at least £100m ($127m) for a talismanic part of their plans – despite the 29-year-old frontman approaching the final year of his contract in north London.

AND WHAT'S MORE: Spurs maintain that they do not want to part with Kane, as they run the risk of losing him as a free agent in 2024, with Daniel Levy a notoriously difficult chairman to negotiate with. Thomas Tuchel is, however, leading Bayern’s push for a proven No.9 that would fill the void at the Allianz Arena created by Robert Lewandowski’s move to Barcelona in 2022.

IN THREE PHOTOS:

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Getty Images

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WHAT NEXT? Kane is willing to move overseas as Manchester United have ended their interest after being informed that Tottenham will not sell to a Premier League rival, while La Liga giants Real Madrid have been put off by a nine-figure valuation as they narrow their focus on Paris Saint-Germain forward Kylian Mbappe.