The Daily Mail says the European and Bundesliga champions face United at Old Trafford tonight in the Champions League quarter-final, first leg and have been monitoring the impact made by 19-year-old Januzaj since he broke into the first team last summer.
Paris St Germain made an offer for Januzaj early in the season which was rejected by United and they will maintain that stance should any other club attempt to lure away their brightest young star.
The Belgium-born midfielder signed a five-year contract at United in October as David Moyes underlined his belief that Januzaj is pivotal to his plans for a new era.
Bayern have yet to make an offer for Januzaj but their interest is strong.
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