Gary Lineker concerned for Tottenham, with or without Harry Kane

Kane - Tottenham and England's all-time record goalscorer - has been heavily linked with a move to the Bundesliga champions this summer and Bayern have already had two bids knocked back in their efforts to land the striker.

Reports on Friday claimed the Bavarians had made a third - and final - bid for the striker of more than 100 million euros, also setting Spurs a midnight deadline to accept or reject the offer.

The 30-year-old is out of contract at the end of the upcoming campaign and is reportedly keen on a move to Germany.

Spurs finished eighth last season - their lowest placing in the Premier League since 2008 - despite Kane weighing in with 30 goals, second only to Erling Haaland.

"I'm concerned for Spurs either way, whatever happens with Harry," Lineker said.

"I have been concerned about them for a while, I see where they ended last season and they are in the worst position they had been in for quite some time.

"They have made an exceptional signing in James Maddison, he is a better player than a lot of people think, I think he is absolutely top class.

"That is a good addition but they are a long, long way short. The new manager (Ange Postecoglou) could make a difference, but Harry, the goals he scores, take that away from any team it would be hugely difficult. It is time to rebuild for Tottenham - rebuild, rethink, re-plan."

One temptation for Kane to remain at Spurs is the tantalising prospect of becoming the Premier League's all-time record goalscorer.

He is currently on 213, second on the list to Alan Shearer, and needs 48 goals to surpass the former Southampton, Blackburn and Newcastle striker.

However, Lineker - who is launching him own independent podcast, 'The Rest is Football', alongside Shearer - feels trophies would mean more to Kane than individual accomplishments.

"Obviously, it is personal record versus a near-guarantee to win trophies at Bayern, so I think it will be an exciting move for him," added Lineker.

"It is a team game, I was as selfish as anybody and I've spoken to Alan Shearer as well, I asked him 'what would you take, the Premier League record or your Premier League trophy?' Straight away he said the trophy.

"I have got three golden boots from three different clubs (Leicester, Everton and Tottenham) - a record in itself - but if I had to give one of those away or my FA Cup, I would give one of those away - it is a team game, you are in it to win the big prizes, personal records are wonderful but they are secondary."

Very few England players have opted to move abroad in the past but Lineker is someone who chose to do so - thriving on and off the pitch during a three-year stint at Barcelona, leaving in 1989 to sign for Tottenham.

"Everybody is different but if you are of the mind of wanting to experience different things and enriching your life and learning different cultures, it is absolutely the right thing to do," the 62-year-old said.

"What Jude Bellingham has done at Borussia Dortmund and now with Real Madrid has been amazing, but obviously it is a personal choice. I don't know what Harry is going to do, I suspect he will go.

"I think it will be a fantastic move for him, he is guaranteed to score goals, German football is really attacking and it will suit him.

"He would be going to one of the best clubs in world football, they win trophies every year, a beautiful city - my only advice would be try and learn German because it would be appreciated and help him settle in. If he goes."

READ MORE: Gareth Southgate understands criticism of Jordan Henderson following Saudi move