Tottenham have insisted they will not sell Harry Kane - even though Bayern Munich have launched a full scale attempt to sign him.
The German giants want the England captain as their prime target this summer and are ready to make a £65m move to sign Kane. But Tottenham insist they have yet to receive a bid - and would reject any offer as they are ready to run the risk of allowing Kane to leave on a free transfer next summer.
Tottenham believe they can still persuade Kane - who turns 30 in July and only has a year left on his deal - to stay as they are closing in on a deal to sign Leicester’s James Maddison for £40m on a contract worth £200,000-a-week.
Bayern believe they can tempt Kane with the promise of trophies, a new challenge and also a lucrative move abroad and have already made concrete enquiries.
Paris Saint-Germain are also interested as they look for potential replacements if Kylian Mbappe leaves this summer. But the French club have been left with the impression that Kane does not want to move abroad.
Manchester United have also been keen but Levy has made it clear he will not sell to a Premier League rival and Old Trafford boss Erik ten Hag has now moved on to other targets with Atalanta’s Denmark striker Rasmus Hojlund in his sights.
But despite Tottenham’s stance, Bayern are not giving up and believe they may be able to tempt Levy to change his stance as selling to a foreign club will be less painful.
Tottenham are running the risk of Kane leaving for free next summer but still believe that new boss Ange Postecoglou can transform their fortunes together with the arrival of reinforcements like Maddison.
Spurs appear to have beaten Newcastle to England star Maddison as the Leicester midfielder shares the same group of agents as Postecoglou and they also appear to have the inside track at Tottenham.
There is also a belief that Kane wants to stay in the Premier League to chase down Alan Shearer’s goals record. But Bayern hope the vision of trophies and Champions League football may turn his head.
Meanwhile, Tottenham have announced that Ryan Mason is staying on at the club in an assistant coach capacity to Postecoglou. Chris Davies and Mile Jedinak are also joining the coaching set-up with Rob Burch joining up with Mason and Matt Wells.