TURIN, ITALY - MARCH 31: Paulo Dybala of Juventus celebrates his opening goal during the serie A match between Juventus and AC Milan at Allianz Stadium on March 31, 2018 in Turin, Italy. (Photo by Daniele Badolato - Juventus FC/Juventus FC via Getty Images)

Bayern Munich are reportedly ready to make a big splash in the summer transfer market, with Paulo Dybala earmarked as the Bavarians’ prime target.

Bayern Munich once again bowed out of the Champions League this season after a disappointing display against Real Madrid. The Bavarians were the better side for the majority of their two matches, but a few individual mistakes ultimately cost them a spot in the final.

However, Bayern’s lapses in concentration weren’t their only downfall against the Spanish giants. Their attack, though handed chance after chance, fell short time and time again. Most notably, striker Robert Lewandowski failed to find the back of the net, despite having multiple opportunities to do so.

Too often at Bayern Lewandowski has failed to step up on the big occasion. This past semi-final tie — particularly the first leg, in which Lewandowski was dismal — did nothing to help his case.

3.59 – The difference between xG (8.59) and goals (5) for Robert Lewandowski, making him the least clinical player in this #UCL season. Out. pic.twitter.com/FX9dnArMTt — OptaFranz (@OptaFranz) May 3, 2018

Despite Karl-Heinz Rummenigge’s claim that Bayern will not sell Lewandowski this summer, rumors persist that the Polish striker is on his way out of Bavaria. And according to Bild, Bayern Munich have already begun their search for his replacement.

The club is reportedly willing to spend upwards of €100 million on a superstar replacement for the striker. Who will that replacement be?

Paulo Dybala is the name mentioned as the club’s favorite. The 24-year-old Argentine has been at Juventus since making the switch from Palermo in 2015. “La Joya,” as Dybala has been affectionately nicknamed by the people of his nation, is one of the most exciting young players in Europe.

An all-rounded attacker, Dybala could be exactly the type of player Niko Kovac wants at his future club. There’s no certainty as to what tactical approach the Croatian will take at Bayern. A recent report from Sportbild’s Christian Falk, however, claims the club has no plans to add depth on the wings.

If that is the case, and Kovac plans to use a winger-less formation at Bayern, Dybala would be an ideal signing for Bayern’s new manager.

Capable of playing as a striker, wide forward, second striker or even as a number 10, Dybala’s diversity and sheer quality across the attacking third would be a huge asset for Kovac. Although most often deployed in an attacking midfield role at Juventus, Dybala is much more of a goal-scorer than he is a creator. Across his 30 appearances in Serie A this season, Dybala has an impressive 21 goals, compared to his 5 assists.

Furthermore, the Juventus man is just 24-years-old, relatively young compared to other global stars. As Bayern seek to usher in a new era and place an emphasis on young talent, Dybala would be an excellent signing to help lead the attack for years to come.

Signing Paulo Dybala would be a huge signal of intent from the club. A signal that Bayern is done messing around and ready to re-establish their name among the European elite.

The only issue will be his pricetag. In today’s market, €100 million seems a little cheap for a player of Dybala’s quality. Even with the handsome fee Bayern demand if they decide to let Robert Lewandowski leave the club, it’s hard to see the board being willing to spend double, or even potentially triple, their record fee.

With Niko Kovac joining over the summer, the club will inquire with their new manager as to what player(s), or type of player(s), he would like to see at the club and make their decision based on that. Kovac’s relative inexperience, though, may mean he misses out on a few big name requests.