’s second offer of £70m for falls well short of ’s valuation for the captain and will be turned down.
The Germans have submitted an improved offer for the 29-year-old after Spurs .
The second offer is worth an initial £70m and includes a series of add-ons that would raise the overall price.
Bayern feel that is a fair price for the striker, and turns 30 later this summer.
However, Spurs are unwilling to listen to offers for Kane and, in any case, are said to value the forward at over £100m.
Spurs’ stance means they’re willing to risk losing Kane on a free in 2024, when his contract expires in north London.
Bayern know the competition for Kane will be far greater in 12 months’ time and they’re willing to put up a huge fee in order to secure the England skipper.
Kane is due to return to pre-season on Wednesday and he’s kept a low profile this summer, refusing to address the speculation.
Manchester United are interested in Kane but, following tentative talks the club decided to focus on other targets as they felt Spurs were unwilling to negotiate.
, .
, and .
