By Sam Stone

25th May, 2023 | 4:40pm

Bayern Munich target Harry Kane over West Ham United Declan Rice

Bayern Munich admire Declan Rice but a move for the West Ham United captain is not regarded as a priority, according to 90min.

West Ham know they face a battle to keep hold of the 24-year-old midfielder but are steadfast in their £100million valuation (90min, 25 May).

Thomas Tuchel appreciates Rice’s ability but it’s understood the Bundesliga giants have other priorities at this stage. It’s believed attacking reinforcements are viewed as essential with Harry Kane now a top priority.

Either player is viewed as affordable by the Bundesliga club should they follow through with their initial interest.

Got to Bayern

West Ham fans would be absolutely delighted if the 24-year-old made the switch to the Allianz Arena. It would be a painful experience to see Rice return to the London Stadium for another Premier League side. A move to Germany would almost certainly guarantee trophies and allow the England international to play Champions League football – and stand a good chance of winning the thing.

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The board at the London Stadium will be hoping for a quick resolution when it comes to Rice’s future. He will earn the Hammers a large transfer fee and it’s vital that the money is reinvested wisely. Davie Moyes looks set to remain as manager for the new season and he will play a vital role in selecting Rice’s replacement.

It will be interesting to see if the board look to sign one big-name player or look to invest the transfer fee all over the squad. Another focus for David Sullivan and the board will be filling the sporting director role. Mark Noble is set to transition to another position within the club. This vacancy must be filled to support Moyes during the off-season.