Bayern pulling out of Harry Kane bid? German giants turn to €180m Victor Osimhen as Tottenham reject offer for England striker

• Bayern bid for Kane rejected
• Spurs not willing to sell
• Bayern turn to Osimhen

WHAT HAPPENED? Bayern made an offer worth £60m ($76m) for Kane but saw it rejected by Spurs, and there are reports the club are lining up a second bid of £86m ($109m). However, La Gazzetta dello Sport now claims the club are considering a swoop for Osimhen, who is six years younger than Kane, but would cost significantly more.

THE BIGGER PICTURE: Bayern are said to be very aware of the Nigeria international's talents, and manager Thomas Tuchel has recommended him to the club's hierarchy. However, Napoli owner Aurelio De Laurentiis is demanding €180m (£155m/$196m) to sell the Scudetto winner, who scored 26 Serie A goals last season. Liverpool are also said to be interested.

AND WHAT'S MORE: Tuchel was reported to hold an interest in Osimhen at Chelsea and is now pushing to bring him to Bayern. It remains to be seen if Spurs will be receptive to Bayern's second Kane bid but if they aren't, a move for Osimhen may take priority. However, Paris Saint-Germain are currently the best-placed club to sign Osimhen, having offered a reported €100m (£86m/$109m).

WHAT NEXT? Bayern appear determined to bring a new striker into the club this summer, but it remains to be seen if they will be able to bring either Kane or Osimhen to Bavaria.