The Bavarians have been looking for a new head coach since Thomas Tuchel announced he would be stepping down at the end of the season, though their hunt for a replacement has encountered a number of obstacles.
First-choice target Xabi Alonso announced he would be staying with Bundesliga champions Bayer Leverkusen for at least another season, while backup target Julian Nagelsmann opted to extend his contract with the German national team.
Talks seemed to be progressing well between Bayern and Ralf Rangnick last week, but then he became the third coach to snub a move and instead committed his future to Austria.
Bayern have now been forced to go back to the drawing board yet again and German newspaper Bild are reporting that a new shortlist has already been compiled.
Benfica coach Roger Schmidt now looks like the frontrunner, though the Portuguese side will demand a big compensation fee, while former Wolves boss Julen Lopetegui is also being considered.
But the shock name on the list is United boss Ten Hag, who is one of the candidates director of sport Max Eberl is weighing up.
Any move will be dependent on whether United stick with the Dutchman or part ways at the end of the season, with a disappointing campaign leading to significant questions over his future.
He has already been linked with a return to former club Ajax this summer, while United are actually believed to be exploring a move for Tuchel as a replacement.
Ten Hag actually has links to Bayern and worked as a coach for the B team from 2013 until 2015, a period in which Pep Guardiola was in charge of the senior squad.
Lopetegui, meanwhile, may be the most realistic and convenient managerial appointment, with the Spaniard out of work and free to take over, though West Ham are also interested.
Roberto De Zerbi, however, will not be heading to the Allianz Arena, with the Italian reaffirming his commitment to Brighton this week – while a £15million compensation package was also likely to be too steep.
‘I would like to stay in Brighton because I love my players, I love this city, I love my club and my fans,’ De Zerbi told Sky Sports.
‘I said in the meeting with the fans, if I am happy there isn’t a club that can bring myself to change team.’
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