B

Max Eberl contacted both Jamie Gittens' representatives as well as Borussia Dortmund in the past few days to express Bayern's interest in the player, but that was too late as Gittens was determined to join Chelsea. In addition, Bayern were unwilling to match the fee paid by Chelsea in the end (€65m) [@BILD]

Pini Zahavi is holding a meeting with Max Eberl at the Käfer restaurant in Munich this afternoon. The main two topics of discussion are Jonathan Tah and Leroy Sané. While there's not much to talk about regarding Tah as everything has been settled and the player will undergo a medical, things are entering a decisive phase with Sané. It's possible that the initial agreement will be renegotiated and that the structure of the fixed salary and bonuses will be changed in Sané's favour - but even then, it remains to be seen whether an agreement will be reached [📸 @BILD]

Cody Gakpo is on Bayern's list for the left wing position. There's already contact with the Dutchman, who could leave Liverpool this summer. Price tag: €50-60m. Bayern would be one of 3 potential destinations for Gakpo should he leave LFC [@Plettigoal]

Missing out on Florian Wirtz does not mean the money that was going to be spent on him will be available for other transfers. That money was considered 'special funds' and an exception for what was considered a transfer for a successful future. Now new signings still largely depend on player sales, that's why the free transfers of Jonathan Tah and Tom Bischof were extremely important. The problem is that most candidates for sale (Gnabry, Goretzka, Kim, Palhinha, Guerreiro, Coman) lack the willingness to leave [@FrankLinkesch, @kicker]

Bayern are not outright rejecting Leverkusen's demands to pay a 7-figure fee for Jonathan Tah in order to release him for the Club World Cup. Bayern are aware that a lot of money is at stake at the tournament - therefore an investment of this kind to strengthen the team would make economic sense, especially given the personnel shortage in defense [@mano_bonke, @kessler_philipp]

Bayern had conflicting ideas about how they were going to plan with Florian Wirtz, which made the player reluctant and ultimately deterred him. On the one hand, Vincent Kompany and his staff were planning to switch to a 4-1-4-1 formation, with Musiala and Wirtz as two #10's (this plan was also reported by @Plettigoal and @SPORT1). On the other hand, the club's bosses saw Wirtz as THE #10 and central element in Bayern's game, with Michael Olise on the right wing and Jamal Musiala on the left While, as is often the case, there were differing views at Bayern, Liverpool, on the other hand, outlined a highly professional and appealing plan for Wirtz, which matters the most to the player. He is set to become the new central figure in midfield at Liverpool as a playmaker, with Ryan Gravenberch and Alexis Mac Allister behind him Last November, when Leverkusen faced Liverpool at Anfield and lost 4-0 - According to people close to the player, Wirtz was extremely impressed by the atmosphere, the environment, and the club itself. Far more than he was impressed by his visits to Munich, where, unlike Liverpool, the environment and the players were familiar to him. Although his father, Hans, had preferred a move to Bayern at one point [@georg_holzner, @kicker]