Kahn, who is an ardent admirer of Kane, said the Bundesliga champions have opted to focus on other targets despite the exit of Robert Lewandowski to Barcelona.
The Polish striker completed his move to the La Liga giants over the weekend and has already met his new teammates, while Bayern are looking for capable replacements before the end of the window.
Based on the current realities, Kane has a contract with Spurs until 2024 and has committed his future to the club after previous interest from Manchester City failed to result in a move last season.
But Bayern’s hierarchy appear to be eyeing a swoop for him at a later date.
Speaking to Sport Bild about his interest in the prolific striker, Kahn said: ‘He’s under contract with Tottenham.
‘Sure, an absolute top striker, but that’s all a dream of the future.’
He went on to add: ‘Now we have to look at getting the squad together for the current season. Let’s see what else happens.’
Kane penned a six-year contract at Spurs in 2018, which has two years left to run.
The frontman was convinced to stay in north London after Antonio Conte became manager
The arrival of Antonio Conte, and the collapse of City’s pursuit, convinced him to stay put in north London – and he is now preparing for the upcoming campaign.
The frontman has made a total of 385 appearances for the club, scoring 247 goals.
The Poland striker has already completed his medical at Barcelona and has been confirmed that he has made the £42.5million switch from Munich to the La Liga giants.
Sadio Mane, who arrived from Liverpool, might be tasked with filling that role – a position he was deployed in by Jurgen Klopp last term. In addition, Serge Gnabry has handed the Bavarian outfit a further boost by signing a new deal until 2026.
However, signing a natural centre-forward would help them get the best out of the forwards in the team. if Lewy isn’t replaced, they might struggle a bit in front of goals in the coming season.