The German powerhouses are willing to spend £40m in a bid to tempt Suarez away from Anfield.



Suarez has been indispensable to Liverpool this season, and has arguably carried the team on his shoulders with a series of coruscating performances.



Bayern’s new coach, Pep Guardiola, recognises Suarez’s goal threat and is keen to push through a move for the Uruguayan.



Spanish paper Sport mentions that Suarez is on Bayern’s wishlist with Radamel Falcao, Edinson Cavani and Edin Dzeko also transfer targets for the club.



Suarez was also linked with a surprise move to Juventus at the start of the season, and Manchester City has expressed an interest in him too in recent weeks.



Suarez has been electric in front of goal this season, netting 20 times in all competitions for the Reds.





