The German champions are pushing to take Kane to Bavaria this summer with Thomas Tuchel driving their pursuit of the England captain.
They failed with an offer of £60m plus add-ons earlier this week but are still keen to get a deal over the line.
Bayern Munich have already reached a verbal agreement with Kane’s entourage over a transfer and are now looking to test Spurs’ resolve.
It has been claimed that the Bavarians are set to put in an improved offer of £80m for the striker soon.
Spurs chairman Daniel Levy remains adamant that he will not sell Kane and will continue to reject all bids.
He does not want to lose the forward after a poor season despite the chance of losing him on a free transfer next summer.
But Bayern Munich want to test Levy’s pain threshold by putting in another big bid for Kane.
The German champions are also looking for a helping hand from Kane and want him to force his way out of Tottenham this summer.
If Kane pushing for a move to Bayern Munich, it could increase the chances of it happening.
