Bayern are in the market for a new forward this summer with manager Thomas Tuchel having already discussed a potential move with Kane.
Bayern Munich have made a second bid for Tottenham Hotspur forward Harry Kane.
The Bundesliga champions made a first bid of €70 million plus add-ons for the England captain which was rejected last month.
They have now upped that offer and are awaiting Spurs’ response.
Kane has a year remaining on his current contract with the North London club who are still hoping to convince him to extend it.
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Bayern are in the market for a new forward this summer with head coach Thomas Tuchel having already discussed a potential move with Kane.
The 29-year-old has been a Manchester United target since Ole Gunnar Solskjaer was manager and current boss Erik ten Hag is also a known admirer.
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Manchester City previously explored the possibility of signing him two years ago before going on to complete a deal for Erling Haaland the following summer.
In June, it was reported that Real Madrid head coach Carlo Ancelotti had told the club’s board he wanted to sign Kane at a key meeting to discuss transfers.
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Kane’s contract negotiations with Tottenham were put on hold last season with the striker instead focusing on trying to help the club return to the Champions League.
However, after a chaotic season, Spurs missed out on European football altogether after an eighth-placed finish.
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Clubs have shown interest in the striker, who Chelsea expect to join them for pre-season next week.
He is yet to win a trophy at domestic or international level but did break Jimmy Greaves’ all-time Tottenham goalscoring record in February when he netted his 267th goal for the club. He became England’s record goalscorer the following month.
He is two players in one: a wonderful finisher in the box but just as adept at holding the ball up and playing in fast runners — which Bayern’s squad have in abundance — moving beyond him.
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Kane will commonly drift into half-spaces in attacking phases to try to play a killer ball between the lines — commonly to unlock a defense or play the 'pass before the assist' — rather than always being that striker prowling the zone between the goalposts.
Tuchel’s possession game will be greatly enhanced by a technical forward who can create depth by dragging defenders out of the back line. At the same time, Kane can also play like a more orthodox target man, holding up the ball for his team’s midfielders to join the attack.