The German champions are ready to move on and look at other targets if Spurs drag their heels in response.

Bayern's offer for the 30-year-old is worth more than €100m euros (£86.24m) with add-ons included, according to Sky in Germany.

Kane wants to have his future resolved before Tottenham's opening Premier League game of the new season at Brentford on Sunday August 13.

Sky Sports News reported previously that there was at least a £20m gap in valuation. Bayern believe they have improved on this and feel their proposal is fair and final.

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Kane is out of contract next summer and the risk for Spurs is keeping him beyond the current transfer window and losing an elite goalscorer on a free next summer, potentially to a Premier League rival.

He is unwilling to sign a new contract with Tottenham this summer and his preference is to join Bayern over other interested clubs, including French champions Paris Saint-Germain.

If Spurs accept the offer Sky Sports News believes the transfer could happen quickly.

Kane could potentially earn in the region of £11m net annually over the course of a five-year contract. That will be broken down into basic salary, number of games played and bonuses.

Tottenham's record scorer also hasn't ruled out returning to the Premier League in future.

Kane scored 30 Premier League goals last season in a disappointing campaign for Spurs as they finished eighth to miss out on European football, while they remain without a trophy since 2008.

Kane is Tottenham's all-time record goalscorer with 280 goals in 435 appearances, having scored his first Spurs goal in December 2011.

He has scored 213 goals in 320 Premier League games and is currently 48 goals off breaking Alan Shearer's record as the highest scorer in Premier League history.

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Kane's call: Continue sentimental success search or join Bayern trophy charge?

Price is what you pay; value is what you get. So as Tottenham chairman Daniel Levy negotiates the numbers with Bayern Munich's CEO, striker Harry Kane will be weighing up what a move could bring him and what it would be worth.

While he has intimated he is open to the switch, his belief it would be unfair to leave if a deal isn't done before the first Premier League game of the season is a reminder of his loyalty to his boyhood club.

Of course, with Kane this isn't about the money. He would become Bayern's top earner but the driver of this move is his legacy.

With that in mind, the Premier League goalscoring record is something to factor in. He has been open about his ambition to add that historic accolade to his scoring records for Tottenham and England and it has been used in the past as an argument as to why he wouldn't move abroad. After scoring 30 times last season, it is a record that is also within sight.

But a move to Germany with Bayern needn't end that aim. A five-year contract is reportedly on the table but whether that is completed in full or not, there could still be time for Kane - who has meticulously managed his body - to return in search of the remaining 48 strikes he needs to surpass Alan Shearer.

A move to Bayern would also all-but guarantee the elusive team trophy missing from his CV.

Read the full feature by Sky Sports' Peter Smith here...

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