Tottenham Hotspur forward Harry Kane is said to have accepted personal terms with Bayern Munich ahead of a possible move.
The future of the England international, who has only a year left on his contract, has been a source of speculation.
With Spurs missing out on European football in 2023-24, Kane's long-term affiliation with the North Londoners is theoretically more likely to end.
However, according to sources, chairman Daniel Levy is not willing to entertain any low-ball offers for the club's most valued asset, despite the possibility of a free transfer in 2024.
Manchester United were thought to be the most likely destination at one point, but Spurs have given no indication that they would be willing to do business with the Red Devils.
That appears to have left Kane with no choice but to see out his current contract at Tottenham Hotspur Stadium, something he is apparently willing to do in order to come closer to being the Premier League's all-time leading striker.
Nonetheless, Kane's representatives have been in talks with Bayern in an attempt to determine whether a trade is viable, according to BILD.
According to Christian Falk, a journalist, Kane's father and brother were involved in the conversations, which resulted in a 'agreement in principle' between the parties.
If Bayern want to proceed with a transaction, formal contact must be made with Spurs in order to persuade them to sell their important player at the start of a new era under Ange Postecoglou.
Bayern Munich are said to have lodged an offer for more than £60 million plus add-ons to the Premier League club, yet reports contradict this.
Thomas Tuchel is looking for a new striker after Bayern failed to replace Robert Lewandowski when he left for Barcelona last summer.
Victor Osimhen of Napoli is also thought to be on their radar, although the Nigeria international is expected to cost significantly more than Kane.
One element that could help Bayern is Levy's apparent desire to prevent selling Kane to a Premier League opponent, which will become more conceivable if he becomes a free agent in 2024.
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