Bayern Munich are reportedly ready to test Tottenham Hotspur's resolve regarding the future of Harry Kane.
Spurs' all-time record goalscorer has just entered the final year of his contract and there currently appears to be little interest in a renewal.
However, despite the prospect of losing their key man on a free transfer in 2024, chairman Daniel Levy is allegedly against cashing in on the 29-year-old this summer.
That stance was initially taken to discourage the likes of Manchester United, a team who Levy considers to be a direct rival to Spurs in the Premier League.
Nevertheless, it has been claimed in the past that a sale to a foreign club would not be ruled out if they were able to meet Spurs' asking price.
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There has been the suggestion that a bigger valuation is in place for English clubs, it being said that it would take in excess of £100m to contemplate a transfer.
Last month, it was claimed that Bayern had been prepared to go as high as £60m, plus add-ons, with a report claiming that Kane's representatives had held discussions with the Bundesliga champions.
Although Spurs have disputed that an official bid was made, the Daily Mail says that a bigger offer will be sent to Spurs in due course.
Bayern are allegedly open to paying £80m plus add-ons in order to win the race for Kane's signature, the belief being that such a proposal would at least instigate discussions between the relevant parties.
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Head coach Thomas Tuchel is in the market for a new central forward with Bayern having failed to replace Robert Lewandowski last summer, the club instead reliant on Erik Maxim Choupo-Moting and different options as a false nine.
From Spurs' perspective, they are currently unprepared for the sale of Kane, even with Son Heung-min and Richarlison at their disposal if a replacement is required.
That said, Ange Postecoglou has started his rebuild at the Tottenham Hotspur Stadium, Guglielmo Vicario, Dejan Kulusevski and James Maddison all completing permanent transfers at a time when Spurs cannot rely on extra income from European football.
Sales will be made in due course, and money has already been generated from Harry Winks's switch to Leicester City, but Spurs are eager to sign at least one new centre-back and central midfielder before the start of the new season.
