Callum Hudson-Odoi will reject Chelsea’s offer of a new £85,000-a-week contract, Sky Sports News understands.
Bayern Munich have made four bids for the 18-year-old winger - the latest of which met Chelsea's £35m valuation.
Hudson-Odoi is believed to be keen on moving to Bayern, and has made it clear to Chelsea he does not want to extend his contract at Stamford Bridge, which has just 18 months left.
He has made just 14 first-team appearances for Chelsea, and his lack of opportunities is believed to be a factor in his desire to leave.
Fellow young English wingers Jadon Sancho and Reiss Nelson have thrived since moving to the Bundesliga on permanent and loan deals respectively, with Sancho even earning a place in the England squad.
However, the Chelsea head coach admitted he has not spoken to Hudson-Odoi about his future because he did "not want to speak to a player about something that doesn't depend on me".
Hudson-Odoi came on as an 80th-minute substitute in Chelsea's 2-0 defeat at Arsenal in the Premier League on Saturday.