But Bayern are hesitating over the England forward's £325,000-per-week wages — a salary that would represent a significant disruption to the German club's internal pay structure, particularly given the 28-year-old would not be guaranteed to start.
Christian Falk of Bild reported Bayern Munich's willingness to meet the fee in principle, with the German club having targeted a left-winger after missing out on Anthony Gordon — who chose Barcelona over Munich — to fill the vacancy left by the end of Hansi Flick's era and the need for competition to Luis Díaz.
Rashford scored 14 goals and contributed 14 assists across 49 appearances for Barcelona this season after joining on a season-long loan from Manchester United. Barcelona hold a purchase option of £26m, significantly below United's current valuation of £34.5m, and are unwilling to pay the higher figure — especially after signing Gordon. United are refusing to grant a second loan and insisting on a permanent sale.
Tottenham, Newcastle United and Arsenal have also been linked in the Premier League, but Bayern's interest from Germany represents the most concrete European suitor at the fee level United are seeking. The wages problem, however, is not a small one. Reports in Munich describe Rashford as a potential backup to Díaz rather than a starter, making it difficult to justify a salary that would top Bayern's current wage bill at that level of squad importance.
Whether Rashford would accept a pay cut to facilitate the move is the question that will ultimately determine whether this deal happens or collapses.