The German champions are set to break their transfer record to land Spurs' all-time leading scorer.

The fee is believed to be worth more than €100m (£86m), according to The Athletic - while other reports suggested the deal was close to £100m with add-ons.

Tottenham are not commenting on the latest emerging reports, but the risk of the club's star asset departing for free in under a year has underscored negotiations with Bayern.

Kane, who has spent his whole career at Tottenham, aside from a few loan deals, has only one year left on his contract, and now has a decision to make - with the forward understood to be leaning towards staying with Spurs.

However, an agreement of a fee between Spurs and the Bundesliga side moves Kane a step closer to leaving his boyhood club.

Spurs supporters sang "we want you to stay" during Sunday's 5-1 friendly victory over Shakhtar Donetsk - new manager Ange Postecoglou's first home game in charge - in which Kane scored four times.

Kane's future at Spurs has been the subject of intense speculation all summer.

Manchester United had been linked with a move for Kane earlier in the transfer window.

Spurs lost 4-2 to Barcelona in Spain in their final pre-season game on Tuesday - but Kane was not in the squad.

The 30-year-old reportedly wants his future resolved before Spurs' Premier League season-opener at Brentford on Sunday.

Kane - a Spurs academy graduate - is Tottenham's all-time record scorer with 280 goals in 435 appearances.

With 213 goals in 320 top flight games since making his Spurs debut in 2012, Kane is currently 48 goals off breaking Alan Shearer's record as the highest scorer in Premier League history.

He scored 30 Premier League goals last season in a disappointing campaign for Spurs.

They finished eighth in the top flight - missing out on European football, and the club have not won a trophy since 2008.

Bayern have won 11 consecutive Bundesliga titles, and have also enjoyed success in European competitions, winning the Champions League and UEFA Super Cup in 2020.