According to German paper Bild, the White Hart Lane outfit offered $ 61 million to acquire both strikers' services when the transfer window reopens in January.

The paper added that Bayern are expected to snub Hotspur's approach, otherwise their only bona fide attacker would be German hitman Miroslav Klose.

However, the German champions asserted they would give Podolski the green light should they snap up Macedonian forward Goran Pandev, who currently plays for Serie A club Lazio.

Bayren are also targeting Zenit duo Roman Pogrebnyak and Andrei Arshavin, whom Tottenham had been targeting a while back.