Liverpool have made an improved bid for Florian Wirtz which is closer to Bayer Leverkusen's £126million valuation.
But given that Liverpool are a foreign club, his asking price could be reduced.
Bayern chiefs appear to have accepted that Wirtz has chosen to join the Premier League champions, whose officials with the Germany international and his parents near Blackpool last week.
Bayern president Herbert Hainer recently told German newspaper Abendzeitung: "[Director of sport] Max Eberl has informed me that Florian Wirtz is probably leaning towards Liverpool.
Chief executive Jan-Christian Dreesen was also asked about Bayern's failing pursuit of Wirtz and attempted to use their involvement in the Club World Cup as leverage.
The fact that not every player will end up with us is simply part of the package; it's the same for other top clubs.
"But everyone knows: with FC Bayern, you can win everything every year, you're involved in every competition - the upcoming Club World Cup is a good example of that.
Has Florian Wirtz made the right decision to join Liverpool(
"I think the Wirtz family was also impressed by how they (Liverpool) handled it," Hamann told Bild.
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