Bayern had hoped to agree a deal for the England skipper but it is understood the two sides remain apart in their valuation of the 30-year-old.
The Bundesliga champions had suggested if their bid for Kane was unsuccessful on this occasion they would move on to other transfer targets.
However, with over three weeks of the transfer window left, it remains to be seen whether that is the case.
I think he’ll play like normal. It would be pretty insane to pass up the Bayern offers and then sit Kane for the year. That would (a) guarantee that he leaves next year, eliminating any small hope that he stays, and (b) mean that you’re getting no value for Kane while also getting none of the reward that you would have gotten by selling him now.