Bayern Munich are readying a third bid for Tottenham Hotspur striker Harry Kane worth north of €80m, 90min understands.
The Bavarians are continuing their chase for the England captain, who they have courted for much of the last 12 months despite Spurs' insistence he will not be sold.
Kane's contract expires in 2024 and he has so far resisted signing a fresh deal at Tottenham following their worst Premier League finish in 14 years.
90min reported on Sunday that Bayern followed up on their initial offer for Kane with a second bid of €80m - the same amount they spent on club-record signing Lucas Hernandez back in 2019. However, Tottenham stood firm and knocked it back.
Sources have confirmed to 90min that this has not deterred Bayern and they are now ready to smash their transfer record in order to bring Kane to the Allianz Arena, with a third bid to be submitted in the coming days.
Nevertheless, Tottenham are adamant that they will not even entertain talk of a deal for Kane and they are likely to reject any further advances from Bayern.
Spurs' new head coach, Ange Postecoglou, will meet with Kane for the first time on Wednesday when he returns to Hotspur Way for pre-season training.
READ MORE FROM THE 90MIN TALKING TRANSFERS TEAM
90min understands that Tottenham are hopeful that Kane will buy into Postecoglou's plans for a rebuild and help convince him to extend his stay at the club.
Speaking at his introductory press conference on Monday, Postecoglou admitted he is currently unconcerned by talk of Kane leaving the club.
"If I say it’s annoying me, it would be misleading - it doesn’t register. I always believe that yo'’re much better trying to understand what a situation is through your own eyes," Postecoglou said.
"In my head right now, Harry's on holiday, he's on a sun-bed and playing with his family and having a great time. That's the picture I've got.
"Now, if other things are going on I'm not going to think about it and the reason I don't is because he'll be here in two days' time [Wednesday] and everything I need to know will be sitting right in front of me.
"So in the meantime, I'm not going to lose time or sleep on conjecture because then you're jumping at shadows - how much of it is true, how much of it is not true?
"Nothing's landed on my desk at this moment from anybody at the club to say there's a decision to be made there. Not even close to that, so because of that I'm looking forward to having Harry here on Wednesday."
Postecoglou added: "I don't think it's my role to sit there and treat people in a manner because of their circumstances.
"I treat everyone the same. Harry is already an important figure in the history of this football club. He's one of the premier players in the world. I want him here and I want to make this club successful. I'm certain he wants that as well.
"It's not going to be a conversation where we come out with some kind of understanding. I just want to introduce myself and I want to know what he wants to happen to make this football club successful then we'll go out there on the training ground and make it happen."
LISTEN NOW TO 90MIN'S TALKING TRANSFERS PODCAST
On this week's edition of Talking Transfers, part of the 90min podcast network, Scott Saunders is joined by Toby Cudworth and Graeme Bailey to discuss Tottenham rejecting a second bid for Harry Kane, Manchester United's business, Romelu Lukaku's Chelsea future, Paul Pogba being PIF's number one target for the Saudi Pro League & more!
If you can't see this embed, click here to listen to the podcast!
This article was originally published on 90min as Bayern Munich prepare record bid for Harry Kane.