The 23-yar-old joined Liverpool for a reported £116M from Bayer Leverkusen last summer, but has so far failed to live up to his massive price tag on Merseyside.
The Germany international has scored just seven goals in 54 games across all competitions for Liverpool and looks increasingly short on confidence.
According to German sources, Bayern are keeping a close eye on his situation and could look to bring him back to Germany, f Liverpool are open to the idea.
Andoni Iraola has recently defended Wirtz from criticism and he looks prepared to stick with his No.17 for now.
"I am not too focused about numbers.
"Nowadays everything is about numbers, everyone tells players you have to assist, score goals. For me, you have to help us play well."
Iraola's position is expected to be mirrored by the club with no bids listened to until at least the summer.