The Sun reports that Bayern may make a move for Kane at the end of the season as they look to bring in stars for the future.
The 22-year-old has also been strongly linked with a January move to Manchester United.
United striker Wayne Rooney is reportedly keen for United to bring in his England team-mate in January.
Kane has previously insistsed he is not looking to leave White Hart Lane and Spurs are desperate to keep hold of their striker.