Bayern Munich are indeed targeting the Spurs striker for next season's competition and if they don't manage to get him it will certainly be enough trouble to be at the top of the bundesliga table. I think that Harry Kane's influence on Bayern Munich is clearly enormous and therefore the chase for Harry Kane is immediately led by the representative board Karl-Heinz Rummenigge. Even if Bayern Munich don't manage to get Harry Kane in the summer, they are prepared to wait in 2024 which is the end of Harry Kane's contract with Spurs.
For Kane's age, the price of $100 million seems quite expensive. Tottenham don't even want to release him below that price. Actually I'm not too sure Kane is better than Sadio Mane. I think with such a high price, Munich do not need to rush in selling Mane. They can give Mane confidence to perform at least half a season. If he is good then keep him, but if it is the other way around maybe they should sell him immediately. Half-season conditions might make Tottenham able to release Kane at a cheaper price. In addition, it seems that Kane is already very keen to leave Tottenham.
With Kane willing and ready to leave then Bayern munich can just work the negotiations to there advantage for real!!! Mane for sure is good, but he cant replace Lewandowski at Bayern based on him being more of a winger!!! So something around 70-80mil should work for Kane who is going to be a more perfect replacement, but 100Mil is too much!!!!