Harry Kane is ready to join Bayern Munich if they can agree a fee with Tottenham over his transfer.
The England captain has held positive talks with Bayern despite Spurs insisting that they have yet to receive a bid for his services.
Kane is ready to agree personal terms with the reigning Bundesliga champions but Tottenham are adamant that Kane is not for sale, though it is thought they may consider bids in excess of £100million.
The Athletic reported on Tuesday morning that Bayern had made a formal offer for Kane worth an initial £60m plus add-ons.
Spurs are keen to agree a new contract with Kane themselves to end the uncertainty around his future this summer.
The striker has just one year left on his current deal and is reluctant to renew terms after Tottenham failed to qualify for Europe last season.
It remains to be seen whether incoming manager Ange Postecoglou can have a decisive impact on the impasse and successfully sell Kane his vision for the club.
Manchester United were interested in Kane earlier this summer but quickly walked away from negotiations after being told he was not for sale to a Premier League rival.
Real Madrid manager Carlo Ancelotti briefly drove his club's interest in Kane but they decided he was too expensive. Long-term target Kylian Mbappe may also now become available after refusing to renew his Paris Saint-Germain contract, further dampening interest in Kane.
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Some in Paris believe that PSG could look to sign Kane as an indirect replacement for Mbappe should he leave for a large fee with just one year left on his deal.
Spurs could be more willing to sell to a rival overseas. They risk losing Kane for free next summer if a new contract cannot be agreed.
