Bayern Munich have switched their attention to Napoli striker, Victor Osimhen, after seeing a bid rejected for Harry Kane.
Tottenham Hotspur have turned down a €70m offer for Kane this week.
Spurs are demanding for €90m to sell the England international.
According Italian publication, La Gazzetta dello Sport, Bayern Munich are unwilling to match Napoli’s €180m asking price but will offer more than €100m for the Nigeria international.
Thomas Tuchel’s side believe Osimhen is a better option considering his age.
Kane will turn 30 on July 28, while Osimhen is 24.
It remains to be seen if €100m will be enough for Napoli, who have reportedly rejected a €100m offer from PSG.