Bayern have made Kane their number one target with manager Thomas Tuchel having already discussed a potential move with him.
Tottenham Hotspur talisman Harry Kane is expected to return to training on Wednesday as scheduled despite a bid by Bayern Munich.
Spurs kick off their pre-season preparations this week with Kane due to fly to Perth, Australia, with the rest of the squad on Friday.
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Bayern had an initial transfer offer of €70 million plus add-ons for the England captain rejected last month and a fresh bid was again turned down last Sunday.
Two years ago, when he was the subject of interest from Manchester City, Kane failed to return for pre-season only for a move not to materialize.
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The 20-year-old Ivory Coast international made three Premier League appearances for Chelsea last season.
Bayern have made Kane their number one target with manager Thomas Tuchel having already discussed a potential move with him.
Kane, 29, has a year remaining on his current contract in the North London club still hoping to convince him to extend it.
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A pursuit for the Dutch midfielder may not happen at all, given a number of reasons.
New manager Ange Postecoglou, who was appointed last month, is planning talks with Kane upon his return.
“He’s one of the premier players in the world,” he said on Monday. “I want him here and I want to make this club successful. I’m certain he wants that as well.
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“It’s not going to be a conversation where we come out with some kind of understanding. I just want to introduce myself and I want to know what he wants to happen to make this football club successful then we’ll go out there on the training ground and make it happen.”
Tottenham will face Premier League rivals West Ham in Perth next week before games with Leicester City and AS Roma, in Bangkok and Singapore respectively.
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Despite Spurs’ struggles, Kane had a superb season, overtaking Jimmy Greaves to become Spurs’ leading goalscorer and becoming England’s out-and-out top goalscorer in March.
More recently, he became the first player to score in 25 different matches in a single 38-game season — a record he extended to 26 on the final day — which is a highly impressive level of consistency.
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If not for a certain Norwegian powerhouse in the name of Erling Halaand, Kane’s 30 goals this season would have been enough for him to win the Premier League Golden Boot in each of the last four seasons.