Manchester City have reportedly turned down an offer of £72 million from Bayern Munich for Leroy Sane .
The German winger has been Bayern's primary transfer target this summer but they were yet to make a formal bid.
Now the Metro report that Bayern have tabled the offer, but it is claimed that they have seen it immediately rejected by City.
However, Mirror Football understands that Bayern have no submitted any bid to City for Sane's services - and talk of an advance are incorrect.
The Metro report claims that the alleged bid was from Bayern president Uli Hoeness, but it falls short of City's valuation, who are now expecting the Bundesliga side to return with an improved offer.
Talks between the two clubs have become frosty of late, after Bayern manager Niko Kovac was forced to apologise for the club's pursuit of Sane.
After commenting that he was confident Bayern would land the player, Kovac said: "We [Bayern and him] talked about it. Maybe I was too offensive in that interview. I talked to Pep and apologised because of it.
"I would like to apologise to the club, too. I will restrain myself in cases like this in the future."
Kovac was criticsed by Bayern sporting director Hassan Salihamidzic, who said: "We are all well advised not to talk about other players who are under contract with other clubs."
It now appears Bayern are taking the formal approach and conducting business through City.
Sane has struggled to hold down a regular first-team spot at the Etihad, and it is thought he would welcome a move back to his homeland.
The German transfer window remains open till September 2, hence Bayern's lack of urgency with regards to completing a deal.
City have enough forwards at their disposal to cope with the loss of Sane if he leaves at a time when they are unable to sign a replacement.
Boss Guardiola is a fan of Sane, but the players lack of discipline has become an issue, causing members of the coaching staff to become frustrated at his inability to carry out instructions.
