Bayern Munich are expected to move for Napoli striker Victor Osimhen.
TMW says Osimhen is on Bayern's radar as they seek a centre-forward signing this summer.
Bayern president Herbert Hainer said: "We can presume to strengthen the team in order to still be competitive in the Champions League.
"The coach will have a say in the matter, as will the management. Financially we are well positioned."
Osimhen is viewed by Bayern as a replacement for Robert Lewandowski after his departure for Barcelona last summer.