Tottenham are ‘increasingly resigned’ to losing Harry Kane amid talk Bayern Munich are preparing a mammoth new bid, and a second source has confirmed who Spurs will sign as his replacement.

Kane, 30, has entered the final year of his contract in north London. As such, Spurs are in the unenviable position of deciding whether to sell their all-time leading scorer or run the risk of losing him for free next summer.

Bayern have emerged as the only credible contender to snap up Kane. Three separate bids – the latest worth over £86m – have all fallen short.

However, despite Bayern insisting their third bid was their final attempt, negotiations between Bayern and Tottenham have rumbled on.

Per Sky Sports, officials from both clubs spoke through the night and the end result is likely to be a fourth bid.

According to Sky Germany and the Times, Bayern are preparing a colossal new offer worth around £95m.

That still falls short of Spurs’ £100m-plus valuation, though per the Times, Tottenham are ‘increasingly resigned to selling Harry Kane’.

Bayern hope to conclude the deal this week, while Kane has also informed both clubs via his representatives that he wants his future determined before the new season begins.

As such, the onus is on Bayern to table their bid over the next 48-72 hours. Once lodged, Spurs are expected to make a quick decision one way or another.

One factor that could prove decisive regards how much of the proposed £95m bid Bayern are prepared to pay up front.

The £86m offering comprised £73m plus £13m in add-ons. Per the Times, Spurs would want the bulk of any £95m fee paid up front.

Tottenham spending spree coming if Kane leaves

Receiving such a hefty fee would allow Tottenham to attack the final three weeks of the transfer window. To that end, another centre-half other than Micky van de Ven is wanted.

Furthermore, a direct replacement for Kane would be required and per the Times, the player Ange Postecoglou will turn to is Gift Orban.

The Nigeria international plies his trade at club level for Gent where he’s scored 22 goals in 24 matches since joining.

Orban, 21, is valued around the €30m (approx. £26m) mark and Belgian journalist Sacha Tavolieri claimed Postecoglou has already approved the move.

The Times back up that claim, stating Spurs ‘plan to step up their interest in Gift Orban’ if Kane leaves.

Orban would then compete with Richarlison for the starting role at centre-forward.

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