Bayern make new €100m+ bid for Tottenham's Kane - sources - ESPN

Bayern Munich have set Tottenham a deadline of midnight on Friday to accept a club-record offer in excess of €100 million ($110m) for striker Harry Kane, sources have told ESPN.

Sources have told ESPN that Bayern's latest bid comprises €100m guaranteed with up to approximately €20m in add-ons.

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Kane is in the final 12 months of his contract but Bayern are prepared to shatter their previous highest transfer — the €80m paid to Atletico Madrid for defender Lucas Hernandez — to land the England international.

Bayern are now awaiting an answer from Spurs and have threatened to move onto other targets if the bid is not successful.

Sources have told ESPN that Kane has no interest in signing a new deal with Spurs this summer, leaving the club to make a decision as to whether they cash in now or risk losing their prized asset for nothing at the end of the season.

Kane has been Bayern's top target all summer but there is a desire on all sides to reach a conclusion as soon as possible rather than allow the situation to drag on into the start of the season.

Face-to-face talks have taken place this week between Tottenham chairman Daniel Levy and Bayern chief executive Jan-Christian Dreesen, and there is optimism that Kane is open to joining the Bundesliga champions if the two clubs can agree a fee.

Kane has scored 212 Premier League goals and is within touching distance of Alan Shearer's all-time record (260) but is motivated by winning silverware having never lifted a trophy with Tottenham or England.

It remains to be seen whether Spurs are prepared to lose their talisman, however, as new head coach Ange Postecoglou looks to improve on last season's eighth-place finish.