The forward is Tottenham’s all-time top scorer with 280 goals in 435 appearances.

Kane was linked with Manchester United earlier this summer before Bayern made him their main target.

The striker’s future in London has been uncertain for several seasons while a number of Bayern bids were rejected earlier this summer.

Most recently, Spurs turned down an offer on Monday and the Bundesliga champions suggested on that occasion an unsuccessful bid would force them to move on to other targets.

Tottenham chairman Daniel Levy has repelled interest in Kane numerous times over the years, including in 2021 when Premier League champions Manchester City tried to sign the striker.

It was also unclear whether Levy would have been willing to sell Kane to another Premier League team, suggesting earlier this year he would not do business with either of the Manchester clubs.

But with Kane unwilling to sign a new deal with Spurs, it seems Levy has decided selling now is the best option for the club rather than losing him for free next year.

Kane, who came through Spurs’ academy, has played for the club during pre-season while negotiations with Bayern took place, with his last appearance coming against Shakhtar Donetsk on Sunday.

New Tottenham manager Ange Postecoglou had promised to sell Kane his “vision” for the club following his appointment this summer, saying he wanted the striker to stay in north London.

Kane has won the Premier League Golden Boot three times – in 2015-16, 2016-17 and 2020-21 – since making his debut for the club in 2012.

With 213 goals from 320 Premier League games, Kane needs just 48 more to break Alan Shearer’s scoring record.

Yet England’s all-time leading scorer – with 58 international goals – has never won a major trophy with club or country.

Bayern, on the other hand, are regular silverware winners in Germany.

Thomas Tuchel’s side claimed their 33rd Bundesliga title last season – an 11th in a row – and have won the Champions League six times and German Cup on 20 occasions.

Chris: The ownership of Spurs has let Kane down. First by sacking Mauricio Pochettino, then by their failed experiments after that. If he sadly leaves, I wish him well and hope he wins the Champions League. He is the best all-round forward in world football at the moment and he deserves something to look back on with pride.

Dave: Staying at Spurs will enable Kane to beat Alan Shearer’s all-time Premier League goals total. This will be a greater legacy than any medals he may get from elsewhere. It could take less than two seasons with Spurs’ new attacking style, after two years of drudge.

Terry: If Harry doesn’t want to sign a new contract, then it’s common sense that we sell him and get the cash for him. He will be missed – so were Jimmy Greaves and Teddy Sheringham – but you always find others. It would be crazy to allow Harry to leave on a free after all that he’s done for the club! Good luck to the man.

Mark: It will be sad to see Kane leave, but Spurs need a couple of seasons to settle in before being ready to challenge for any titles. He has been an amazing player for club and country, and he deserves the right to play out his career earning silverware. A fantastic footballer who has still got more to offer his new club and the England squad.

Tamba: I strongly believe Kane should leave if the price is right. The earlier the better so that his absence doesn’t interrupt the plans of our new coach. We’ll have enough time to scout new players required by the coach to help us compete strongly in the Premier League and all other competitions.