Following a tumultuous debut campaign in Germany, Bayern Munich star Sadio Mane has been heavily linked with a summer exit from the Allianz Arena.
Bayern have already seen two bids for Kane rejected by Tottenham Hotspur, with the Premier League club reluctant to see their talismanic striker leave this summer.
Kane has one year left on his contract, and the England international is reportedly open to every option regarding his long-term future, including a move abroad.
However, Tottenham are facing an uphill task of returning to the Champions League places in the coming season, and their chances of pulling off the feat are significantly reduced without Kane in the picture.
Spurs chief Daniel Levy is caught between a rock and a hard place with Kane not showing signs of penning a new deal anytime soon, yet has refused to sanction the Englishman’s departure.
Tottenham are willing to risk losing Kane on a free transfer next year, but Bayern are not waiting around, as the club want to sign an elite striker this summer at the behest of Thomas Tuchel.
Their opening two bids fell way below a proposal that could get Tottenham to the negotiating table, and Bayern are aware that a potential move for Kane will require them to smash their transfer record.
It remains to be seen if Die Rekordmeister will return with a third bid for Kane. But they have already begun taking steps to raise funds for another assault on Tottenham by transfer listing several players.
Tuchel is keen to clear out his squad, and Mane is one of the players on the transfer list, with Bayern open to selling him for less than half what they paid Liverpool for his services just last summer.
Mane headlines a seven-man list of players Bayern are looking to sell alongside Marcel Sabitzer, Benjamin Pavard, Ryan Gravenberch, Bouna Sarr, Alexander Nubel and Yann Sommer.
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