Bayern Munich chief executive Karl-Heinz Rummenigge said the club are interested in Gonzalo Higuain but does not believe Napoli would sell their star striker.
Napoli are Serie A 'winter champions' for topping the league table at the halfway mark of the season for the first time in more than a quarter of a century.
Argentina international Higuain has been in stunning form for Napoli and leads the league scoring charts with 18 goals - with next best Eder only on 11.
Rummenigge said he is a fan of Higuain but has his doubts over whether Napoli would sell the 28-year-old.
"Clearly Higuain is a player we like, he is doing very well and I think he'll be happy with that," Rummenigge told reporters.
"Despite that, I doubt my friend Aurelio De Laurentiis [Napoli president] will sell."
Napoli hold a two-point lead over reigning champions Juventus in the table.