Bayern Munich have reportedly submitted their second bid for Tottenham Hotspur striker Harry Kane.
The England captain - whose contract in North London only has 12 months left to run - has already been the subject of one failed bid from the Bavarians worth €70m (£59.8m) plus add-ons.
Tottenham chairman Daniel Levy is adamant that Kane will not be sold this summer, and the club are fighting tooth and nail to tie their all-time leading scorer down to a new contract.
Kane has apparently been offered a new lucrative proposal by the club, but as things stand, the striker supposedly has no intention of putting pen to paper on those fresh terms.
As a result, Spurs are continuing to run the risk of letting Kane leave for nothing in 2024, and he has been linked with all of Bayern, Manchester United, Paris Saint-Germain and Real Madrid this summer.
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Given his well-documented desire to break Alan Shearer's Premier League goalscoring record, a move to Man United was initially considered the most plausible outcome to the saga.
However, Levy's reluctance to do business with a Premier League rival and Spurs' nine-figure asking price has led the Red Devils to consider alternative targets, namely Atalanta BC's Rasmus Hojlund.
Bayern have therefore jumped to the head of the queue, and according to journalist Florian Plettenberg, the German champions have approached Tottenham with a revised offer.
Plettenberg claims that Bayern are now willing to pay €80m (£68.4m) plus add-ons for the 29-year-old, who is also determined to secure a switch to the Allianz Arena this summer.
Tottenham are likely to reject Bayern's second approach as well, though, and Kane is expected to hold crunch talks with new head coach Ange Postecoglou this week over his future.
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The England skipper continued to excel individually last season with 32 goals and five assists from 41 matches in all tournaments, finding the back of the net 30 times in the Premier League.
Kane surpassed Jimmy Greaves as Tottenham's all-time leading goalscorer last term and now sits on 280 strikes from 435 Lilywhites outings, while also becoming the highest scorer in England history in March.
However, Tottenham flattered to deceive as a team and could only finish eighth in the table, thereby missing out on a spot in European competition for the first time in 14 years.
Despite his collection of individual awards, Kane will turn 30 later this month without having won a single major trophy with Spurs, who have gone 15 years without silverware since clinching the 2007-08 EFL Cup.
Nevertheless, Levy is holding out hope that Postecoglou's attacking brand of football can finally help the club snap their silverware drought, in turn convincing Kane that his future lies in North London.
Ben Knapton
