Zirkzee was impressive on loan at Anderlecht last season but is not one of the players who are likely to be a key part of Bayern Munich’s plans in the current term.
His representatives have been trying to find a new club for him before the end of the window and there are several who are interested.
And according to Dutch daily the Eindhovens Dagblad, Zirkzee is also on the radar of Dutch giants PSV this summer.
Ruud van Nistelrooy wants to add to his forward line before the end of the transfer window and the Bayern Munich player is someone the club like.
He is being tracked by PSV but a move is likely to hinge on PSV beating Rangers and making it to the Champions League group stage.
PSV would want to invest the extra revenue in the squad towards the end of the window if they qualify.