Tottenham are expected to reject Bayern Munich's second offer for Harry Kane, understood to be in the region of €80million (£68.5m) plus add-ons.
Spurs have already turned down Bayern's opening bid for the England captain, which was thought to be worth €70m (£60m) plus add-ons.
While the Bundesliga champions are understood to be still awaiting a response from Spurs, the London club do not want to sell their talisman this summer, even if they would likely have to consider an offer north of £100m for Kane, who has entered the final 12 months of his contract and turns 30 this month.
Some of Spurs' internationals returned to Hotspur Way following an extended summer break today but Kane is not due back until later in the week, when he will hold talks with new head coach Ange Postecoglou for the first time.
Spurs depart for Perth, for the first leg of their Asia-Pacific pre-season tour, on Friday evening.
Kane is open to a move to Bayern and reports in Germany have claimed he has already agreed personal terms with the Bundesliga champions and held face-to-face talks with head coach Thomas Tuchel.
Spurs still hope to persuade Kane to stay long-term and have offered their record goalscorer a new contract which would significantly increase his £200,000-a-week wages. Kane has no intention of signing the new deal at present, particularly not while the transfer window remains open.
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Meanwhile, Manor Solomon is set for a medical with Spurs today and is set to agree a five-year deal to become their third signing of the summer in the next 24 hours.
The Israeli international, 23, spent last season on loan at Fulham from Ukrainian Shakhtar Donetsk and is available on a free transfer after FIFA ruled overseas players in war-torn country could suspend their contracts for a further year.
