Bayern Munich are set to launch an audacious £86 million summer swoop for Brazilian starlet Neymar, according to Spanish newspaper Sport.
The Santos youngster has been heavily linked with a move to Europe this summer, with a host of leading clubs said to be keen on securing his services despite his instance that he will stay put until after the 2014 World Cup in Brazil.
Previous reports suggested that Barcelona have already made a down-payment of €10 million on the 21-year-old, while Manchester City officials were said to be wooing his father during Brazil's recently friendly loss against England at Wembley last month.
However both clubs could miss out after Bayern Munich reportedly made a decisive move to land the talented youngster.
Sport reports that Bayern will offer €100 million (£86m) to lure Neymar to the Allianz Arena, while the German giants hope that the impending arrival of Pep Guardiola as boss in the summer will influence his decision.
The former Barcelona boss will take over from Jupp Heynckes in the summer, and Sport report that Neymar could well be the 42-year-old's first major signing.
Despite speculation otherwise it is widely expected that Neymar will stay in Brazil until after the 2014 World Cup, with Santos vice-president Odilio Rodrigues revealing last week that talks had been opened with Neymar's father to extend his current deal beyond 2014 - presumably to protect his value when it is time to sell up.
He said: “The club’s managing committee has already decided, we intend to extend his contract beyond 2014, we are working to make that happen.
"We have already opened talks with Neymar’s father, who denies there is any kind of agreement [with Barcelona] and we believe him. He said Neymar will be where he is happy.
Rodrigues also laughed off comments made by Barcelona full-back Dani Alves that he was trying to lure Neymar to the Camp Nou.
“The news from Alves isn’t anything new, Neymar is being sold every day, there is always news that he has been sold.
“They even say that Santos has received some money. It’s very common, but there is no negotiation between Santos and any other club.”
Along with Manchester City, Chelsea and Manchester United have also been linked with Neymar.
The Red Devils reportedly made a failed last-gasp move to land Neymar on the last day of last summer's deadline day having missed out on countryman Lucas Moura.
Premier League clubs in pursuit of the young forward were also dealt a blow last week when Pele urged the heir to his throne to snub a move to the likes of Chelsea, Manchester City and Manchester United.
The Brazilian icon said: "The game is tougher in England, Italy and Germany because the referees usually let play go on. Barcelona would be ideal for him".
"Santos need him and for that reason I don't think he should leave but if he must go it should be to Barcelona."