This week is set to be decisive in terms of Kane's future, with the England captain not thought to be willing to switch clubs after the start of the 2023-24 Premier League season.
Spurs are set to open their campaign against Brentford on Sunday afternoon, but it is unclear whether their star player will be available for the contest.
According to The Times, Tottenham are now resigned to losing the 30-year-old, with Bayern preparing to raise their offer to £94.5m following the latest round of talks.
The report claims that the Munich giants are confident of securing a deal this week, which will lead to Spurs stepping up their interest in Gent's Orban.
Richarlison is expected to play as Tottenham's centre-forward this season if Kane departs, but there will undoubtedly be another addition in the final third of the field.
Orban, 21, started his professional career at Norwegian outfit Stabaek Football before making the move to his current side in January 2023.
The Nigerian has found the back of the net on 22 occasions in 24 appearances for Gent, in addition to contributing two assists, while he managed 19 goals and seven assists in 24 matches for Stabaek.
As a result, the attacker has a record of 41 goals and nine assists in 48 appearances during an impressive start to his professional career.
Chelsea and Manchester United have also previously been credited with an interest in the forward, who scored five times in six Europa Conference League appearances last season.
Tottenham rounded off their preparations for the 2023-24 campaign with a 4-2 defeat to Barcelona in the Joan Gamper Trophy final at Camp Nou on Tuesday evening.
Spurs have already been incredibly active this summer in terms of incomings, with James Maddison, Pedro Porro, Micky van de Ven, Dejan Kulusevski, Guglielmo Vicario, Alejo Veliz, Ashley Phillips and Manor Solomon all arriving at the Tottenham Hotspur Stadium.
Harry Winks has been their major departure, but it does appear that Kane's exit will be confirmed in the near future, with Bayern set to sign the Three Lions skipper in what would be a historic deal for the Bundesliga champions.