The England striker has grown increasingly frustrated with his role at Old Trafford, and the German Champions League finalists are believed to sign a 30 million pounds deal to add him to their star-studded team.
According to the Mirror, Rooney has consistently been linked with moves away from Old Trafford amid reports Sir Alex Ferguson has grown fed-up with his fitness issues.
The United manager has denied that Rooney will be sold, but it now appears he has accepted that he will leave.
He is also intrigued by the prospect of working with former Barcelona boss Pep Guardiola, who will take over at Bayern in the summer, the report added.
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