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German giants Bayern Munich are lining up a sensational summer swoop for Brazilian ace Neymar, according to a report in The Metro.

The newspaper speculates that the Bundesliga leaders will test Santos' resolve with a world record £86 million bid for the 21-year-old at the end of the season.

Santos have consistently claimed they wish to keep hold of their prized asset until after the 2014 World Cup, but a sum of the size Munich are offering may tempt them to sell up early.

The Bavarian club will be keen to supplement Pep Guardiola's arrival with a host of new faces, and Neymar would appear the perfect fit for the Spaniard's brand of football.

An £86 million fee would comfortably usurp the amount Real Madrid paid Manchester United for Cristiano Ronaldo in 2009, thus making Neymar the most expensive footballer in history.

That figure would also dwarf Bayern's previous transfer record of £32.5million for Javi Martinez, but there are few more marketable players in world football than Neymar.

His signature alongside that of Guardiola would further raise the profile of Gemany's most successful club, and plenty of the costs in acquiring Neymar would easily be recouped in commercial revenues.

Aside from the player's profitability, the prodigy has struck 129 goals in 209 games for Santos and scored 17 times in just 28 appearances for the Brazilian national team.

That prolificacy and a succulent show reel of tricks and flicks makes Neymar one of the most exciting talents on the globe and a move to Europe has seemed inevitable for some time.

All of the continents' top clubs have been linked with a move at some point and there have been suggestions that Barcelona do indeed have an agreement to take him to the Camp Nou after the 2014 World Cup.

If Bayern's interest proves legitimate it would be interesting to see the reaction of his other suitors as a move for Neymar makes both footballing and economic sense––even giving for the huge offset needed to secure his signature.

Bayern will be aware that competition for Neymar will be fierce and striking early may eradicate the possibility of an auction for the player which would only further increase his transfer value.

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