Bayern Munich's latest offer for striker Harry Kane has been rejected by Tottenham this week.
The German giants were convinced they had put up a high enough bid to secure the England captain.
However, Spurs chairman Daniel Levy has refused to blink, intending to hold onto his striker.
Per the BBC, the two clubs even held face to face talks last week, but could not find an agreement.
Bayern had told Spurs if this bid was rejected, they would move on to other transfer targets.
Kane, who has 280 goals in 435 games for Spurs, has one year remaining on his contract.