The Brazilian does not seem to feature in the first team plans of Pep Guardiola and he continues to be linked with a summer exit.
Shortly after Wolfsburg expressed their interest in the player’s services, Bayern chief Karl-Heinz Rummenigge admitted that the Bavarians would consider selling their prized asset.
According to Il Corriere dello Sport, Napoli are looking to take advantage of the situation and further reinforce the midfield area by luring Gustavo to Stadio San Paolo.
The Azzurri are aware that signing the Brazilian will be no easy task given that he has an €18 million release clause inserted in his deal, but they are prepared to pull all the stops to win the race for his signature.
Luiz Gustavo, 26, joined Bayern from Hoffenheim in January 2011 and has since scored 6 goals in 64 Bundesliga appearances.