But I don't think this will happen in the winter window because Harry Kane said he didn't want to rush things.
Source. https://www.sbnation.com/bayern-munich-transfer-news-rumors
Bayern Munich are desperately trying to make their striker signing at the earliest opportunity but it's quite late for this season I'm afraid. Because they should have done this pre-season to be fully ready. They were just too stubborn about not going for any player and denied all the rumours linking them with Harry Kane.
There is no way they are signing Kane in January. They'd better forget about it and make their plans according to that. Whatever amount they offer I don't think Tottenham would be okay about selling him in the middle of the season. It'd be a huge problem for them while they are doing this much wonderful in the EPL.