ESPN have reported that the Bundesliga champions are preparing a third offer for the England captain however Spurs are doing everything they can to keep their star man and have reportedly made a contract offer which would see him earning £400,000-a-week.
Kane’s current contract expires at the end of the season but the 29-year-old has remained coy on what he will do publicly.
Bayern boss Thomas Tuchel has also allegedly held face-to-face talks with Kane, visiting him back in May where the Spurs star expressed his desire to join and was attracted by the idea of winning trophies with the German side.
The forward is set to return to pre-season training today (Wednesday) where he will meet with new boss Ange Postecoglou for the first time.
Postecoglou admitted last week that he couldn’t give any assurances on Kane’s future but confirmed that he wanted to speak to him and try and sell his vision for the club to him.
He said: “I haven’t had any assurances and I wouldn’t expect any assurances, because when you’re dealing with these kinds of things you’re never dealing with definites or certainties.
“I just kind of go along and try to concentrate on the things I know right now. What I know right now is that Harry is part of this squad and he’s looking forward to coming back to training and being amongst these players and starting to work together.”
Daniel Levy meanwhile is desperate to keep his prized asset and has slapped a price tag of £120m on the forward, which has put off the likes of Chelsea and Manchester United also rivalling Bayern.
While Bayern remain reluctant to pay the asking price, Paris Saint-Germain are also rumoured to be interested in joining the race for the forward.