have told what they must do to land this summer after the latest round of talks over a possible transfer.
and are now on their way back to Munich.
Spurs have  from the  champions thus far and are hoping to land £100m to part ways with their .
It is thought that Bayern are willing to break their transfer record to sign the England captain – which is the €80m they paid for Lucas Hernandez in 2019.
After the latest talks, are reporting that there is still around a £20m gap between the two clubs’ valuations for the player – and Bayern must increase their offer if they wish to bring in Kane ahead of the new season – with the claiming that Thomas Tuchel’s side will now launch a third bid worth £85m.
Spurs want a buy-back clause to be inserted which would allow them to have first dibs on re-signing Kane should he ever wish to leave Bayern.
Kane has less than a year left on his current deal and is believed to be keen on a move to the Bundesliga side with negotiations between the two clubs still ongoing after Monday’s meeting in a transfer saga which is set to continue.
Kane’s wife has been spotted looking for a new home as well as schools for the pair’s children in Munich, according to in Germany, while to replace the 30-year-old.
Bayern are confident of landing a deal and are not worried about rival interest from Paris Saint-Germain – as it is believed that Kane does not want to join the French club – despite Levy almost reaching an agreement with them.
PSG are willing to outbid Bayern but it is thought that it would take a major U-turn for Kane to consider a switch to the Ligue 1 side this summer.
Kane’s reluctance to join PSG and Levy’s unwillingness to sell to a Premier League rival is a major boost for Bayern, who feel they can reach a pre-contract agreement with the striker in January if a deal with Spurs does not get over the line this summer.
Tottenham insist that they do not want to sell Kane but Bayern feel it is significant that they have ‘an open channel of communication’ with the north Londoners.
Kane has registered 280 goals and 64 assists across 435 games for Tottenham to date.
