Kane has a year left on his contract and has shown little inclination to sign a new deal with the club.
However, Tottenham chairman Daniel Levy is insistent on holding on to him, which has forced Manchester United to look at other strikers despite the 29-year-old being Erik ten Hag’s top target.
There are suggestions that Kane is still hoping that Manchester United try and sign him this summer but the first concrete offer has arrived from Bayern Munich.
The forward is Bayern Munich’s top attacking target and they put in a €70m offer earlier today.
However, Spurs have wasted little time in rejecting the bid and are still insistent on keeping him.
Levy does not want to lose his star man after a difficult season and is prepared to risk watching him walk on a free transfer next summer.
A transfer this summer is likely to depend on Kane pushing for a move, which the Spurs talisman is reluctant to do despite wanting to leave.
Bayern Munich remain interested and it is claimed Kane wants the move.
