Guardiola will take over the reins at the German club at the end of the season and is set to have a budget of £100million to improve the already dominant Bundesliga leaders.
Bayern are coasting at the top of the German league and face Arsenal in the last 16 of the Champions League on Tuesday night.
Bale is playing the best football of his career and has scored four goals in his last two games including three stunning free kicks.
Real Madrid are still the favourites to sign the Welshman in the summer but Bayern will be able to outbid the Spanish club giving both Spurs and Bale a huge dilemma.
The North London club do not want to lose their best player but the 23-year-old has his sights set on winning trophies in the near future.