Harry Kane is wanted by Bayern Munich, with the Bundesliga side set to up their bid from £70m to £82m.
Kane is reported to believe – out of respect for Tottenham and also new manager Ange Postecoglou – it would be unfair for him to leave once the season has started, writes Skysports.
Spurs want at least £100m for their record goalscorer, who is open to formal talks with Bayern if a deal is agreed.
In addition to Bayern, Paris Saint-German have also expressed interest in the English striker, while Harry Kane has another 12-month contract with Tottenham.
