While Kane is on their list of targets, PSG insiders have made it clear that they will not be drawn into a bidding war for Kane and any approach would be considered and rational.

They are aware of reports that Kane is not interested in moving to France and any move by PSG would be driven by signals from the player and Tottenham that a deal could be done.

Tottenham's position has been clear all summer - Kane is not for sale. He has 12 months left on his Spurs contract and he has never said he wants to leave.

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PSG president Nasser Al-Khelaifi has a good relationship with Tottenham chairman Daniel Levy and there is a lot of mutual respect between the two men.

It is no secret that PSG want to sign a striker this summer and they have made €50m offer to Atalanta for Rasmus Hojlund.

Sky Germany are reporting that Bayern Munich chief executive Jan-Christian Dreesen and technical director Eric Neppe will meet Levy on Friday. This is one of many meetings - both in person and on calls - Bayern and Spurs have had.

Kane remains open to speaking formally to Bayern Munich if Spurs are satisfied it's a good deal. The German champions are convinced he wants to join.

A gap in valuation still exists between Bayern and Spurs and dialogue between representatives of both clubs continues.

Kane will not sign a new contract with Tottenham this summer. Dialogue has also been open with PSG but Bayern believe Kane would choose them.

The risk for Spurs is keeping him beyond the window and losing an elite goalscorer on a free next summer, potentially to a Premier League rival. This is why Spurs are speaking to interested clubs abroad.

So what happens if Tottenham don't agree a transfer fee with Bayern? If Kane remains at Tottenham he will simply get on with his football.

If that scenario presents itself what factors could encourage him to extend his contract later in the season? The simple answer is it would require Spurs turning into a side capable of winning trophies. That's the gamble facing Levy. Otherwise he can expect the England captain to have his pick of clubs at home and abroad.

Analysis: Stick or twist - Levy faces a huge gamble

Sky Sports News' Paul Gilmour @skysportspaulg:

"The fact Kane won't sign a new deal this summer will only increase the prospect of the England captain being on the move in the coming weeks.

"Add into the mix the fact Thomas Tuchel is obsessed with making this happen and Bayern doing everything possible to agree a suitable financial package with Spurs, the pendulum is swinging towards a departure.

"That said, we're being told Kane is happy concentrating on his football with Tottenham and the option of extending his contract later in the season is not off the table.

"Daniel Levy will make one of the toughest decisions of his career in the weeks ahead. Does he believe there is a chance of a contract extension later in the season? Does he believe Ange Postecoglou and his players can play attacking football and look like trophy winners this early into the project?

"If the answer is no to those key questions then the Premier League is likely to lose one of the best goal scorers around, and Tottenham could use the money to help create balance in their playing squad."

Analysis: Kane a good fit for Bayern - and Tuchel wants him

European football expert Kevin Hatchard on Sky Sports News:

"Harry Kane would be a really good fit at Bayern Munich. They would see it as a major coup, bringing the captain of England to the Bundesliga. They've talked a lot about not just how good it would be for Bayern but how good it would be for the Bundesliga as a whole.

"They see him as somebody who can take their attack to the next level. They have a lot of good players there but Bayern need a feelgood story as well because they only just retained their Bundesliga title, were shredded by Man City in the Champions League and Thomas Tuchel is pushing for this as well.

"Bayern have been interested in him for a long time, it hasn't come out of nowhere. But Tuchel has more power at Bayern than most coaches have had in recent years. Oliver Kahn the CEO went, Hasan Salihamidzic the sporting director went and Thomas Tuchel is highly respected at Bayern.

"They see Kane as the replacement for Robert Lewandowski in the long term and that's a good template for Kane because Lewandowski year upon year upon year was banging in goals in the Bundesliga and crucially was also helping them do well in the Champions League."

Tottenham's pre-season results and fixtures

• July 18: Tottenham 2-3 West Ham
• July 23: Leicester P-P Tottenham - Waterlogged pitch
• July 26: Tottenham 5-1 Lion City Sailors
• August 6: Tottenham vs Shakhtar, kick-off 2pm (Tottenham Hotspur Stadium)
• August 8: Barcelona vs Tottenham, kick-off 8pm (Estadi Olimpic Lluis Companys, Spain)

Follow the summer transfer window with Sky Sports

Who will be on the move this summer when the transfer window opens on June 14 and closes at 11pm on September 1 in England and midnight in Scotland?

Keep up to date with all the latest transfer news and rumours in our dedicated Transfer Centre blog on Sky Sports' digital platforms. You can also catch up with the ins, outs and analysis on Sky Sports News.