The Germany international has struggled with injury for much of the last campaign and only made 24 appearances for the club. Having played much of his career at centre-back city have used him more as a wing-back.
Bayern are keen to make the versatile defender their second big signing of the summer having already agreed a fee with Schalke for goalkeeper Manuel Neuer.
Roberto Mancini is reluctant to sell the player signed for £11 million last summer on a five-year contract. City believe it would take an offer in the region of £17 to release the player from his contract but Bayern are reluctant to offer more than £8 million.
Boateng has played in Germany before having begun his career with Hertha Berlin before moving to Hamburg in the Summer of 2007. He was sent off on his international debut in 2009 but has since gone on to win 13 caps and was a part of last summer’s World Cup squad.