The 25-year-old has seen his first-team opportunities limited this season and is set for showdown talks with the Chelsea hierarchy after reacting furiously to being substituted in the win over Southampton on New Year's Day.

The Blues, who posted a loss of £49.4 million in their latest set of financial results, appear to be willing to sanction the sale of fringe players.

Paris Saint-Germain have been on alert for Mata, but now it appears Bayern are ready to stake their interest in the player.

German paper Bild understands Pep Guardiola is an admirer of Mata and is keen to bring his compatriot to the Allianz Arena.