Despite the fact he turned them down in favour of a move to Anfield last year, Wirtz is beginning to be talked about as an option for Munich at the end of the season.
The 23-year-old has struggled to produce his best form since completing his £116 million move from Bayer Leverkusen, and his latest display against Fulham offered another reminder that he is yet to find the consistency Liverpool expected when making him one of the most expensive signings in their history.
His performances have not changed Bayern’s admiration for Wirtz, with sources saying they would be interested if he becomes available at the end of the campaign.
And the idea is intriguing because Bayern made such strong attempts to sign Wirtz in 2025.
The German champions were prepared to make a major financial commitment and were initially confident they could convince him to choose Munich. Instead, Wirtz made it clear that Liverpool was his preferred destination.
That decision paved the way for Liverpool to negotiate with Bayer Leverkusen, eventually completing a deal worth £116 million for the midfielder.
Arne Slot played an important role in persuading Wirtz to move to Anfield, with the player later acknowledging that the Dutchman's presentations helped convince him that Liverpool was the right next step.
The problem is that the reality has not quite matched the vision.
Slot has since departed and Wirtz has struggled to find the level of consistency expected from a player signed for such a substantial fee. His display at home to Fulham at the weekend was another indication that he is yet to truly get going.
The German has made five appearances this season, registering one assist but no goals, leaving new Liverpool head coach Andoni Iraola with the considerable task of finding the formula that allows Wirtz to produce his best football on a regular basis.
And it makes Bayern's continued long-term interest particularly relevant.
They already know he can light up the Bundesliga and they also know what it would take to convince Wirtz to sign, having pushed hard for his signature once already.
While there is currently no indication that Liverpool want to sell, Bayern will wait patiently in the background.