Sky Deutschland says Bayern are lining up a summer move for the England international.
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Bayern see Gordon as competition for Luis Diaz on their flank and contact has already been established with the player's camp.
Gordon is aware of Bayern's interest with talks kicking off in positive fashion.
However, Newcastle will prove tough negotiators, with no plans to sell Gordon - with his deal running to 2030.
Toon chiefs are said to rate Gordon in the £100m range.
