Bayern Munich are almost certain to go into the market to sign a big-name striker this summer.
The German champions are yet to sign a replacement for Robert Lewandowski, who joined Barcelona at the start of this season, and have been reliant on Eric Maxim Choupo-Moting as their number nine.
Choupo-Moting has done his bit for the Bavarians but he is no Lewandowski.
Kane has been mentioned alongside the likes of Victor Osimhen, Randal Kolo Muani and Niclas Fullkrug as strikers who could move to the Allianz Arena this summer.
Kane has recently become the all-time leading goalscorer for Tottenham Hotspurs and the England national team but at 29, Matthaus believes it will not be wise for Bayern Munich to turn to him.
“I'm excited to see if a new striker comes along," Matthaus told Sky Germany.
"Everyone is talking about Victor Osimhen for his sensational performance at Napoli. You never know if he can do that in Munich, but I think he would be a good fit.
"Randal Kolo Muani may need a little more room and space than a Bayern striker usually has, but he's also good in the box and could work in Munich.
"Harry Kane would be too old and too expensive for me.
"The price-performance ratio could speak for Niclas Fullkrug. He would probably be available for €20-25 million and score 25 goals in Munich. He's already scored 20 times at Werder.”
Kane has scored 25 goals in 42 appearances across all competitions for Tottenham this season.
