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.

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.