The Bundesliga outfit were associated with Buffon earlier this week as reports suggested that Juventus may have to sacrifice the No 1 in the summer.
However, after Juventus and the player’s agent insisted that the Italian international was going nowhere, Bayern are looking elsewhere.
Neuer, according to sources in Germany, is high on Bayern’s wish-list given the uncertain future of Hans-Jorg Butt.
The latter has been given a new contract by the Champions League quarter-finalists but that hasn’t stopped speculation that he could be replaced ahead of the 2010-11 campaign.
Neuer, just 23, has been impressive this term with Schalke 04 who are also his hometown club.