Agent Pasquale Gallo believes Bayern will bid for the Uruguay international.
"I don't know if Cavani will go to Bayern Munich, but the German club has definitely thought about him, because he is among the top three strikers in Europe right now.
"Bayern are a virtuous club. It is not off the mark to say Bayern are looking at Cavani for the next transfer session.
"I will add that Mario Gomez is not the same player he was since the injury and the club needs reinforcements in attack.
"De Laurentiis talks about 70m for Cavani, but I think Napoli would buckle under an offer of 50m. Bayern have money and are ambitious, so they can invest."