Former Barcelona coach Pep Guardiola’s set to take control at the Allianz Arena at the end of the season, and is believed to be a big admirer of the Premier League’s second highest goal scorer.
Guardiola is said to have identified Suarez as is top transfer priority, and is confident of concluding a deal due to his brother, Pere, being the striker’s agent.
According to reports, the Bundesliga giants, who beat Arsenal 3-1 in the Champions League earlier this week, are willing to sanction a £40m bid at the end of the season.
Liverpool are, understandably, against the idea of allowing their star man to leave, but will be aware that if top level European football cannot be secured the 26-year-old may express signs of unrest.
Rather than have an unhappy player in their squad, the Reds may decide to cash in whilst his value is high and reinvest the cash to strengthen ahead of the new season.
Suarez has said publicly that he is happy to stay on Merseyside, but may have his head turned by approaches from one of the biggest clubs in European football.
Juventus are also interested, and were rumoured to have made tentative enquiries during pre-season.