Tottenham Hotspur will reportedly be unsuccessful with any attempt to hand Harry Kane a new contract.
The club's all-time leading goalscorer has just entered the final 12 months of his existing terms at the North London outfit, who are lacking European football for 2023-24.
Such a scenario initially led to suggestions that it was a foregone conclusion that chairman Daniel Levy would need to cash in on the club's most prized asset.
However, that stance has not materialised, Levy instead seemingly preferring to lose Kane on a free transfer in a bid to earn a place in next season's Champions League.
Levy's quest to achieve that goal was initially aided by many of Kane's past and present suitors not being in a position to comfortably meet his valuation.
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Nevertheless, while Manchester United are allegedly out of the race to sign the 29-year-old, Bayern Munich are willing to press ahead with a big-money approach for the England captain.
As it stands, the suggestion is that the Bundesliga champions have failed with a proposal worth €80m (£68.4m), something which was expected given Levy's reaction to previous bids from other teams.
Bayern, managed by Thomas Tuchel, are expected to return with an improved offer, one which appears likely to receive the same treatment from Levy regardless of its size.
That said, according to ESPN, Kane will not be swayed into penning a fresh long-term contract at Spurs this summer or during the upcoming campaign.
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Spurs are said to be prepared to hand Kane terms worth £400,000 per week in order to convince him to commit his future to a club that he joined in 2004.
Furthermore, Kane is due back at the training ground on Wednesday to formally meet new head coach Ange Postecoglou, who has acknowledged that he has been provided with no guarantees over the player's availability.
The report says, though, that Kane wants to make the switch to the Allianz Arena as soon as possible in a bid to add some club silverware to his trophy cabinet.
In a potential stumbling block, the same outlet adds that Bayern may not be willing to go as high as £100m - Spurs' possible final asking price - to get a deal over the line.
