The 26-year-old has returned for pre-season with Chelsea, under new Stamford Bridge boss Jose Mourinho and Guardiola is back on his trail.
According to a report in The Sun, Bayern Munich's new boss Pep Guardiola is interested in Chelsea defender David Luiz and is expected to make a 40 million pound bid for the Brazilian.
The 26-year-old has returned for pre-season with Chelsea, under new Stamford Bridge boss Jose Mourinho and Guardiola is back on his trail. Earlier, according to a report in popular football website, Goal.com, Barcelona were reportedly preparing a 29 million Euro offer for Luiz.
He has been a key player in Chelsea's defense since his arrival at Stamford Bridge in 2011 from Benfica, helping the team win the Champions League in 2012, followed by the Europa League in 2013.
Bayern were beaten 4-2 by arch-rivals Borussia Dortmund in the German Super Cup on Saturday.
An insider revealed that, "The performance exposed some weaknesses that Pep believes could be sorted out by bringing in Luiz." SunSport understands that Bayern are looking at offering a package that could rise to 45 million pounds, including bonuses.