Mane has continued to shine for Liverpool this season, but the Senegal international has yet to extend a contract which only has just over 12 months left to run.
Liverpool are expected to look to keep the attacker on a fresh deal, but Bayern Munich hold a serious interest in him and met with his agent earlier this month.
The ten-times-in-a-row German champions want Mane and the club’s coach Julian Nagelsmann is aware of the plans.
The pursuit of Mane is considered to be top secret and only a few people are intensively involved in trying to make the swoop happen.
Whether Mane, 30, would be interested in swapping the Premier League for the Bundesliga, which Bayern Munich have comfortably dominated over the last decade, remains to be seen.
He has scored 22 goals in 48 games for Liverpool so far this season and is focused on helping the club with their quadruple bid.
Mane has come up against Bayern Munich on two occasions, winning one and drawing one, along with scoring two goals.