Hudson-Odoi, who has only made one league appearance under Maurizio Sarri this season, is desperate for more game-time and Bayern are trying to lure the 18-year-old forward away from Stamford Bridge.
The England Under-19 international has made it clear he is considering the switch and has been in advanced talks with Chelsea sporting director Marina Granovskaia in recent days. Bayern have already had three bids rejected for Hudson-Odoi this winter but it seems their latest offer of £31.4m has been accepted by the Blues.
Chelsea, though, are attempting to keep hold of the teenager until the end of the 2018/19 campaign. The Bundesliga giants have made no secret of their interest in Hudson-Odoi and Niko Kovac has refused to rule out a move for the promising youngster.
Bayern have already promised Hudson-Odoi the No.10 shirt with Arjen Robben on his way out of the Allianz Arena in the summer.
Hudson-Odoi assisted both of Alvaro Morata’s goals against Nottinham Forest at the weekend and Sarri praised the teenager after the win. ‘He is ready I think [to play in the bigger games],’ the Italian said.
‘Of course, we have very important players in the same position. I can play with only two wingers. But now he is ready. ‘Of course, sometimes he will be on the bench but the same as Willian and Pedro. I can start to consider him on the same level.’