Bayern Munich have made a second bid worth €80m for striker Harry Kane though Tottenham remain adamant they have no intention of engaging in talks.
The England captain has only one year remaining on his current deal. Spurs have been confident of keeping Kane for the long-term future and have already rejected interest worth €70m from German champions Bayern earlier this summer.
Tottenham do not plan to sell their talisman during the window. 90min understands no potential price tag has been decided by the club hierarchy while Bayern and manager Thomas Tuchel push for a deal.
Former Chelsea boss Tuchel wants Kane to lead the line and is hopeful of securing a deal over the coming months. However, Spurs remain bullish and are not interested in letting the second top scorer in Premier League history leave.
The 29-year-old was in brilliant form again in 2022/23, scoring 30 goals as his side finished a lowly eighth.
Despite Kane's trophy draught extending by another season, major clubs around Europe expected him to remain at Spurs at the beginning of the summer. Manchester United, Paris Saint-Germain and Real Madrid are all known admirers but fears over an extortionate price tag have stopped most continental giants from making a move.
New manager Ange Postecoglou will hope Kane is still at the club when the 2023/24 season kicks off. Spurs have added Dejan Kulusevki to their ranks permanently during the window so far while Guglielmo Vicario and James Maddison have also been brought in.