Bayern's attempts to secure Kane's signature have been unsuccessful thus far, as Spurs have rebuffed their advances. To meet Kane's valuation, Bayern may utilize the assets within the club and raise the necessary funds.
Despite Kane having only one year left on his contract, The Daily Mail claims that Spurs are seeking approximately £120 million before considering the departure of the 29-year-old this summer. While they could wait and acquire Kane for free next year, Bayern manager Thomas Tuchel is reportedly eager to bring him in sooner. Consequently, Sky Germany reports that seven players have been made available for transfer, with the hope of recouping some funds to facilitate the deal.
The most notable player on the transfer list is Mane, who joined Bayern Munich for £35 million last summer. After an underwhelming debut season in Germany, which was significantly affected by injury and led to Mane missing the mid-season World Cup with Senegal, the former Liverpool forward only managed to score seven league goals. This is a significant decline considering that Mane achieved double-digit goal tallies in his previous ten league seasons in Austria and England.
Mane, who is 31 years old, could potentially be available for a fee as low as £17 million, and there is said to be interest from Al-Ettifaq in Saudi Arabia, the new club managed by Steven Gerrard.
Ryan Gravenberch, a young Dutch midfielder who has also struggled since joining Bayern Munich, joins Mane on the transfer list. However, Bayern appears reluctant to take a financial loss on Gravenberch due to his potential, having acquired him for under £16 million. The club is believed to be seeking a fee in the range of £34-42 million to facilitate his departure, making him the highest-priced player on the transfer list.
Two players attracting significant interest from Premier League clubs, Benjamin Pavard and Marcel Sabitzer, are also set to leave Bayern. Pavard, a French World Cup winner, has been targeted by Barcelona, with a fee of up to £34 million requested for the defender.
Sabitzer spent the latter half of the previous season on loan at Manchester United, and Bayern has made it clear throughout the summer that the Austrian midfielder is available to leave for as little as £12 million. Additionally, there is expected to be a goalkeeper exodus at Bayern Munich this summer, with Manuel Neuer nearing a return from a broken leg. Yann Sommer, who was brought in as an emergency signing in January, could be moved on, along with Alexander Nubel, who has spent the last two seasons on loan at Monaco.
Bouna Sarr, who played only three minutes of Bundesliga football throughout last season, is reportedly the final player on Bayern's list of potential departures.
If Bayern were to sell all seven players for the suggested fees, they would raise over £100 million, bringing them closer to meeting the valuation set by Spurs owner Daniel Levy for Kane.
Allegedly, Tottenham has offered Kane a weekly salary of £400,000 in an attempt to persuade him to remain in North London. The England captain showcased his value to the club last season, scoring 30 league goals, including seven in the final seven games, despite ultimately finishing outside the European qualification places.
