Tottenham owner Joe Lewis has reportedly told chairman Daniel Levy that he must cash in on Harry Kane this summer if he cannot persuade the England captain to sign a new contract.
According to reports, Lewis is unwilling to let Kane leave for free next summer when his deal is due to expire.
Bayern Munich have had two bids rejected but still hope to agree a fee with Spurs and are considering a fresh approach.
Tottenham have been insisting the striker is not for sale, but it is thought a bid of more than £100million could change that.
Transfer live blog: Follow all the latest news, rumours and gossip
Manchester United have also been tracking Kane, but it is unlikely Spurs would sell to a Premier League rival and the 29-year-old’s fee and wages could make him too expensive for them.
New Spurs head coach Ange Postecoglou said last week the club cannot allow uncertainty over Kane’s future to drag on “too long” and admitted the speculation could come to impact the striker.
Kane is keeping an open mind on his future and would consider leaving Spurs this summer for Bayern. Tottenham are now in Singapore for the final leg of their pre-season tour and they will face Lion City Sailors on Wednesday.
Their meeting with Leicester in Thailand over the weekend was cancelled due to heavy rain.
The pre-match press conference in Bangkok was interrupted by a German journalist displaying a Bayern shirt with Kane’s number nine on the back.
