Bayern Munich have spent the week in talks with Tottenham for Harry Kane.
The England captain has been the subject of an opening offer of 70m from Bayern, which has been rejected.
However, TMW says Bayern remain determined and have maintained contact with Spurs throughout the week.
A new offer of 80m plus bonuses is being drawn up and due to be tabled.
However, it will still fall short of Tottenham chairman Daniel Levy's 100m asking price for his centre-forward.
