Canada international Jonathan David he is expected to leave Lille on a free transfer next summer.
David has become one of the deadliest finishers in Ligue 1 following his 2020 transfer move from Gent.
97 goals in 202 appearances is an attractive tally in front of goal, but he is said to be looking for a new challenge for the 2025/26 season.
Lille's contract renewal bid has been rejected with reports from Sky Sports indicate that Bayern Munich are now the front runners to sign the 24-year-old striker in a pre-contract agreement.
Bayern Munich CEO Max Eberl was determined to secure a deal Atletico Madrid struggle to match his offer, as discussions intensify in Bavaria.
Real Madrid have expressed inconsistent interest in David, but with their forward positions covered, a move to Munich offers a greater first-team chance, unless the Rojiblancos can mount a new challenge to the Bundesliga giants.