Executives from Bayern Munich, including CEO Jan-Christian Dreesen and technical director Marco Neppe, met with Spurs chairman Daniel Levy on Monday to explore the possibility of signing the England captain.
While reports suggested that Bayern were nearing an agreement for the 30-year-old forward, The Independent states that their recent improved bid of £85m was turned down, requiring them to raise their offer to at least £100m before formal negotiations can commence.
Although Kane has only 11 months left on his contract, Bayern is reportedly willing to go up to £90m. Nevertheless, Levy has been clear that any bids below the £100m mark will not be entertained. Despite interest from Paris Saint-Germain and Manchester United, securing a transfer to PSG appears unlikely, while Manchester United appears focused on signing Atalanta BC's Rasmus Hojlund.
Kane's performance last season showcased his prowess, with 32 goals and five assists in 49 appearances across all competitions, including 30 goals in the Premier League alone.
Unfortunately for Spurs, they finished in eighth place, resulting in no European football during the 2023-24 campaign.
Currently second on the Premier League's all-time scoring chart, Kane is on a quest to surpass Alan Shearer's record of 260 goals. He boasts an impressive 213 Premier League goals and remains Tottenham's all-time leading goalscorer with 280 goals to his name.