Sky Germany reports that Bayern have begun talks with Xabi Alonso over a successor to Thomas Tuchel at the end of the season.
The initial talks provided a positive signal for the Bundesliga champions from Spain.
Sky will add Bayern to between 15m and 20m in compensation to Bayer for the 42-year-old.
The news came as a shock to Liverpool as Alonso is said to be his preferred candidate. Position from Jurgen Klopp who left in the summer.