Sporting director Christoph Freund gave a coy but telling response when asked directly about the England-based wonderkid at a press conference on Monday, stopping short of confirming a formal approach while making clear the club's admiration was genuine.
"I don't talk about players who are under contract at other clubs," Freund said.
"We know the player because he is very, very talented. He is certainly an exceptional talent. But I can't say any more than that."
Gabriel, already nicknamed "Kid Messi" in England, came through Manchester United's academy but is understood to have informed the club of his wish to leave and to have his registration terminated with immediate effect.
Manchester United are said to be working to smooth things over with the 15-year-old and his family, though the relationship has reportedly deteriorated. Bayern are not alone in their interest, with Real Madrid and Barcelona among the other clubs reported to be monitoring the situation closely.
Freund's remarks are the clearest public signal yet from any of Gabriel's suitors that the interest extends beyond speculation, even as he declined to elaborate further. For Bayern, who have previously shown a willingness to move for elite young talent from outside Germany, Gabriel would represent a rare and high-profile addition to their academy pipeline should any deal eventually materialise — though for now, the club's approach mirrors the caution being shown across the rest of the market given the strict Fifa rules governing transfers involving players under 18.
The 15-year-old has scored 29 goals in 32 competitive matches for United's under-18s and has already stepped up to the club's under-21 side, where he has contributed two goals and two assists in his first two Premier League 2 appearances.
His contract at Old Trafford runs until the end of the season, though he is understood to have submitted a formal written request to be released from his registration before then, adding urgency to a situation United will be desperate to resolve on their own terms.