For several weeks, the perennial Bundesliga winners have been in talks to sign the 33-year-old, who is understood to have informed Pep Guardiola of his desire to move to Germany.
Walker has entered the final year of his contract at the Etihad Stadium and has been offered a one-year extension by City, while Bayern are believed to have tabled a two-year contract offer which includes an option to extend by an additional 12 months.
The England international has made 254 appearances for the Citizens in all competitions since joining the club from Tottenham Hotspur in 2017, and he has won 14 trophies including five Premier League titles and the Champions League.
Walker featured 39 times in City's 2022-23 treble-winning campaign, but he lost his regular starting place towards the end of last season and was notably left out of the side that started the Champions League final triumph over Inter Milan.
The prospect of increased game time and a fresh challenge at another top European club is thought to appeal to Walker at this stage of his career, and Tuchel is believed to be keen to recruit a new right-back amid uncertainty over the future of Benjamin Pavard, who has coincidently been linked with Man City among others.
Walker started as captain in Man City's opening pre-season friendly win over Yokohama F Marinos last weekend, and he is set to be involved again against his potential future club Bayern in a warm-up clash at the National Stadium in Tokyo on Wednesday.
Ahead of the contest, Tuchel was questioned about Bayern's interest in Walker, but the German boss refused to be drawn on speculation and is focused fully on working
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