The last thing that i have read regarding Harry Kane Was, that he already decided that he will not join Bayern Munich. I don't know though if this was justca rumor or if it was actually true. I personally think that Kane will not join Bayern and i am not unhappy a out that to be honest. He definitely is a great striker, but i don't think Bayern should pay more than 100 million €of transfer fee for a player that is already 30 years old. For that amount of money you can also get much younger players.
Bayern Munich is seeking a player to fill Lewandovki's place in their team and that's why they start negotiations with Harry Kane, however checking the performance of Kane he couldn't have a good performance like Lewandovki in Tottenham but we know he can be a good option for a team like Bayern Munich.
It looks like Bayern are still a little insistent with their desire for Kane but of course this is also not an easy thing because even though there are many offers from several big clubs and even we saw before about rumors of Madrid but Tottenham still doesn't budge and allows now like that.
Kane has been rumored for quite some time with Bayern but things are still the same without any clarity whatsoever and this goes back to just rumours.
Now if they intend to be right then their bid should at least be bigger because if I'm not mistaken in some of the rumours with Madrid, Tottenham put Kane's price tag at over 100 million for their release clause and of course this won't be easy if it's a normal price- so-so from Bayern.