Bayern Munich appear to be ready to enter the race for Fernando Llorente - a reported target for Manchester United, Liverpool and Tottenham.
The Spanish striker is also being pursued by Real Madrid and Athletic Bilbao are now said to be bracing themselves for a flurry of summer offers for their prized asset.
According to Spanish publication AS, the Bundesliga giants have placed £31 million-rated Llorente at the top of their summer shopping list but are likely to compete with United and Spurs in their pursuit of the 26-year-old.
Metro reported last month that United have made a 'number of enquiries' about Llorente and the Old Trafford club are preparing to make a decisive move for the centre-forward when the transfer window reopens in June.
Both Liverpool and Tottenham are known to have made moves of their own for him in the past but the former are thought to have ruled themselves out of the race after their significant business in January.
There were claims during the winter transfer window that Liverpool representatives had flown to Spain to thrash out a deal for Llorente after resigning themselves to the fact that Fernando Torres would leave Anfield for Stamford Bridge.
However, Athletic backed out of the proposed sale and Liverpool instead opted to sign Andy Carroll from Newcastle for a British record £35 million.
Like Liverpool, Spurs also reportedly had their sights set on Llorente in January in their pursuit of more firepower - with the White Hart Lane club also have bids rejected for Villarreal's Giuseppe Rossi and Argentina star Sergio Aguero.
Spurs, however, have been tipped to reignite their interest in Llorente at the end of the season with Harry Redknapp and Co prepared to spend big in order to land a world class target.
"The chairman would have bought someone for £30million though, for sure. He wanted to bring someone in [in January]," said the Tottenham boss Harry Redknapp.
"There was no doubt that he wanted to do it. He wanted to get somebody in and if Daniel [Levy] and [Tottenham owner] Joe Lewis can find the right people they will have a go again."
With this in mind, it would appear that Spurs could be a serious threat for United and Bayern in the race for Llorente, although any potential move is likely to rely on Tottenham's ability to secure Champions League football.
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