Reports in Germany claim the England international is the Bundesliga giants’ top transfer target, with the 25-year-old open to leaving St James’ Park for a new challenge in Bavaria.
Gordon has become one of Newcastle’s most important players since arriving from Everton, but Bayern are believed to be ready to test the Magpies’ resolve with an offer that could approach £100million.
Sporting director Max Eberl was asked directly about the winger this week but refused to be drawn publicly.
He said: “It would be disrespectful to talk about players who are under contract with other clubs.”
Despite that stance, Bayern’s admiration for Gordon is well known and the club are expected to pursue wide attacking reinforcements this summer.
Newcastle would be reluctant sellers, but a huge bid could force a decision as Eddie Howe prepares for another key transfer window.