Guardiola is on a 12-month sabbatical from football, but almost every big club in Europe is maneuvering in case Guardiola picks them in 2013.
The Bayern move is interesting as current boss Jupp Heynckes has just 12 months left on his current contract, and is considering whether to leave the club when his deal expires.
The Bundesliga club’s president Uli Hoeness stated last month that he would love to appoint Guardiola should the opportunity arise.
And Nerlinger has held informal talks with his agent, and brother, Pere Guardiola over the possibility of taking charge for the start of the 2013/14 campaign, according to German newspaper Bild.
If Guardiola does go to Bayern it will be a big blow to Chelsea owner Roman Abramovich who went after Guardiola hard this summer to persuade him to cancel his planned break.
After being unable to persuade Guardiola, Chelsea then handed a two-year contract to Roberto Di Matteo last month after the interim manager led Chelsea to an FA Cup and Champions League double.
But Chelsea are still expected to be among the clubs who will move for Guardiola when he decides to make a return to management.