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The German champions are reportedly fearful of losing star striker Robert Lewandowski, who has been linked with a move to Real Madrid.
The Polishman has been vocal about the Bundesliga giants’ need to spend big money on new signings and it has led to reports that Lewandowski is unhappy.
As a result the Bundesliga club are drawing up a shortlist of targets in case Lewandowski goes either in January or the summer.
And, according to Don Balon via talkSPORT, Icardi is high up on Bayern’s list of candidates to become the German champions’ new No. 9.
The 24-year-old is in red-hot form again for the Nerazzuri’s this season and he has already netted 11 goals in Serie A this season.
Arsenal and Chelsea have both been tracking the Argentina international for well over a year now, but the Bayern look the new favourites to secure Icardi’s signature.
As a result the Bundesliga champions are drawing up a shortlist of targets in case of the Poland international goes either in January or the summer.
Elsewhere, Sky Sport Italia report that Inter Milan could be set to sell their Portuguese international midfielder Joao Mario. The ex-Lisbon star has not been in his best since his €45 million move to San Siro from the Portuguese side. He has fallen down the pecking order behind the likes of Marcelo Brozovic, Borja Valero and Matis Vecino.
The trio has seem to be the preferred option for Luciano Spalleti as the Portuguese midfielder has only managed 359 mins game for Inter this season but played his first 90′ game for Inter against Crotone in September, according to WhoScored.
According to the report, Inter would be looking at an offer in the region of €30 million to sell the Portuguese star.