Spurs have rejected multiple offers from Bayern for Kane, including a bid worth £86 million.
It’s understood that Kane is also keen to resolve his future quickly and is not willing to leave Spurs once the new Premier League season begins this weekend.
According to The Times, Bayern are aiming to complete a deal this week and have indicated that their next offer will be worth €110m (£94.5m).
The report claims that Tottenham have continued to hold out for a £100m fee and want the majority of the transfer fee paid up front.
Kane was among the players who did not travel with Spurs’ squad for their 4-2 defeat to Barcelona on Tuesday evening.
When asked if anything could be read into Kane’s absence, Ange Postecoglou said after his side’s loss in Barcelona: ‘No but I’m sure you will.
‘It wasn’t about giving the guys a rest. It was that I wasn’t going to give them game time so there’s no point in them travelling here.
‘They’ll train tomorrow and they’ll train hard tomorrow. It was just that I wanted to use these two games.
‘Our pre-season wasn’t ideal. We had one game cancelled and another game we were supposed to play Roma, so we feel we’re a game or two short and we’ve been using these two games to get as many minutes into the guys as possible and the guys that stayed at home will work hard tomorrow and we got minutes into the guys here today.’
Spurs’ Premier League season begins with a trip to Brentford on Sunday.
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