Kane has agreed personal terms with the German champions and has given his approval to a potential move to Bavaria in the ongoing transfer window.
But negotiations with Spurs have not been straightforward as Daniel Levy has already rejected two offers from Bayern Munich and has refused to name his price for the player.
However, the Spurs chairman has been told to sell Kane if he does not sign a new contract and Bayern Munich are ready to push the envelope to sign the forward.
According to German magazine Kicker (via Fussball Transfers), the Bavarians are prepared to break the €100m barrier to sign the England captain this summer, if it is necessary.
It was inconceivable earlier in the window and the Bayern Munich were keen to secure him at a reasonable fee.
But he is their absolute dream target this summer and the club are prepared to break the bank to land him if they cannot sign him for a lower price.
Paris Saint-Germain have also been trying to convince Kane to consider a move to the French capital.
But the German champions are not worried about the interest from PSG as they are convinced Kane wants to join them.
