Spurs have told Bayern Munich their price tag for Harry Kane, with the two clubs still far apart on a final fee.
Bayern are desperate to sign the England captain this summer and have followed up their interest by tabling two bids for Kane.
However both were rejected by Spurs, who will not sell their talisman and record goalscorer on the cheap.
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Manchester United, Real Madrid and Paris Saint-Germain have all been linked with Kane, who is out of contract in 2024 and not currently in discussions over a new deal.
But it's Bayern who are working tirelessly to acquire Kane and representatives between both clubs met for in-person talks in London on Monday.
Bayern chief executive Jan-Christian Dreesen and technical director Marco Neppe both flew from Munich Airport for rearranged Kane negotiations, which were supposed to take place last week.
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According to Sky Sports, Bayern are willing to pay no more than €100m (£85.7 million) for the 30-year-old - with their package comprising of £77.1 million paid up front and a further £8.7 million in performance-related add-ons.
Spurs, however, have set their asking price at a least £100 million - meaning Bayern are still £20 million away from the valuation.
The two parties are still in conversation, with Bayern said to be "convinced" that Kane wants to leave Spurs in pursuit of major trophies.
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Spurs risk losing him for free next summer if a transfer does not materialise this year, but the report claims they will demand a buy-back clause be placed in any Bayern contract in the event Kane decides to head back to the Premier League.
A separate report states that 18-year-old star Mathys Tel could be used as a makeweight in the deal.
Bayern will almost definitely have to smash their club-record transfer fee for Kane. Their current highest-ever deal was a £68.5 million move for Atletico Madrid defender Lucas Hernandez back in 2019.
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Nottingham Forest and Wales star Brennan Johnson is believed to be Spurs' first-choice to replace Kane should he move on.
Topics: Bayern Munich, Tottenham Hotspur, Harry Kane