Harry Kane would like a transfer from Tottenham Hotspur to Bayern Munich.
Bayern have stepped up their interest in Kane after an opening bid of £60 million. Spurs will demand at least £100 million to agree to a transfer.
Kane, however, could leave on a free transfer next summer.
Daniel Levy could decide to accept a slightly lower offer if it means not having to lose the 29-year-old to a Premier League rival.
Bayern’s bid is being driven by their head coach, Thomas Tuchel, who wants to sign an elite No 9.