The striker’s future in London has been uncertain for several seasons while a number of Bayern bids were rejected earlier this summer. Most recently, Spurs turned down an offer on Monday and the Bundesliga champions suggested on that occasion an unsuccessful bid would force them to move on to other targets.

Tottenham chairman Daniel Levy has repelled interest in Kane numerous times over the years, including in 2021 when Premier League champions Manchester City tried to sign the striker. It was also unclear whether Levy would have been willing to sell Kane to another Premier League team, suggesting earlier this year he would not do business with either of the Manchester clubs. But with Kane unwilling to sign a new deal with Spurs, it seems Levy has decided selling now is the best option for the club rather than losing him for free next year.

Kane, who came through Spurs’ academy, has played for the club during pre-season while negotiations with Bayern took place, with his last appearance coming against Shakhtar Donetsk on Sunday. New Tottenham manager Ange Postecoglou had promised to sell Kane his “vision” for the club following his appointment this summer, saying he wanted the striker to stay in north London.