Bayern Munich have made an opening offer for Tottenham striker Harry Kane.
The Athletic says Bayern's board have taken action this week.
An opening bid of 70m plus bonuses has been tabled to Spurs for the England captain - which was immediately returned to sender.
However, this hasn't put off Bayern with negotiations now underway.
Kane, meanwhile, has had agents meet with Bayern to discuss the logistics of the move, including a new house and his children's schooling.