Bayern Munich chief financial officer Dr Michael Diederich has questioned their interest in Tottenham striker Harry Kane.
Spurs are demanding over £100m to sell the England captain this summer.
Kane has been linked with moves to both Manchester United and the German champions.
But Diederich has hinted they won’t be after Kane this summer due to Tottenham’s price tag.
He said: “I don’t rule anything out but can we afford such a transfer and do we want such a transfer? We have to keep an eye on our profitability.”