Kane has a year left on his Spurs contract and has been heavily linked with a move away from the north London club.
Erik ten Hag is desperate to take him to Old Trafford and while Manchester United are exploring a deal, they are not confident of convincing Daniel Levy to sell his star striker to them.
Real Madrid are interested in the England captain as well following the departure of Karim Benzema and contacts have taken place between the Spanish giants and Kane’s camp.
Bayern Munich have been keeping tabs on him for several months but grew increasingly pessimistic about their chances of signing the forward.
They have been mulling over making moves for Victor Osimhen and Randal Kolo Muani this summer but both deals are turning out to be complicated.
The German champions are now considering renewing contacts with Kane’s camp over a summer move.
It is believed Levy would be more willing to sell him to a club outside England despite his insistence on holding on to his star man.
The Bavarians would still have to fork out somewhere around €90m and €100m if they want to get Kane this summer.