European Champions Bayern Munich are ready to turn to Edinson Cavani after seemingly missing out on the signings of Robert Lewandowski and Luis Suarez according to The Express.
The Bavarians have reportedly been ruled out of the race for Polish international Lewandowski, with the striker's current club - Borussia Dortmund - unwilling to sell to their fiercest rivals.
Meanwhile Suarez, whose future at Liverpool remains uncertain, seems to have set his heart on a move to Real Madrid - should he choose to leave Anfield.
Incoming Bayern manager Pep Guardiola is desperate to sign a new striker for the German champions, with the likely departure of Mario Gomez leaving Croatian Mario Mandzukic as the club's only senior out and out striker.
And Suarez's fellow Uruguayan forward Cavani, 26, has now emerged as the Spaniard's number one target.
Cavani, currently of Italian side Napoli, has been involved in a long transfer saga between Chelsea, Manchester City and Madrid in recent weeks, but the German Champions will be hoping they can steal in with a late bid.
Ironically, it will be former Liverpool and Chelsea boss Rafael Benitez who could have the final say as to his star-man's destination, having taken over the reigns in Naples earlier this month.
Guardiola initially had his sights set on Lewandowski, who had expressed his desire to move to the Allianz Arena, however with Dortmund already having lost Mario Gotze to Munich this summer, the move was blocked. The 24 year-old's most likely destination is now Old Trafford and Manchester United.
After scoring an incredible 104 goals in 138 games for the Serie A side, Cavani looks set to move on, but he has already ruled out signing for Real - saying he has doubts over whether he would enjoy playing in Spain.
Now, while England perhaps remains his most likely destination, Cavani has admitted that he would be tempted to work under Guardiola and play for a side coming off the back of its most successful ever season.
A minimum fee of £53.5 million is likely to have to be stumped up for Cavani - who has a release clause in his contract set at that figure.
Like their rival bidders, Bayern are believed to be considering a cash plus player deal, with Gomez moving in the opposite direction. Chelsea are prepared to offer Fernando Torres - a player Benitez likes and is well accustomed to working with - while City will give up Edin Dzeko in order to land the prolific hit-man.
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