1860 play down Lauth rumours
The young striker, who made his Germany debut earlier this month, is one of the hottest talents in the Bundesliga having bagged 10 goals already this season.
Bayern Munich coach Ottmar Hitzfeld spoke last week of his admiration for the player and that has alerted their city rivals.
"Benjamin's contract is still valid for the next three-and-a-half years and we are not interested in selling him," declared board member Karl-Heinz Wildmoser junior, the son of president Karl-Heinz Wildmoser.
"Bayern can offer us whatever they want, but he'll have to stay."
Reports from the continent have also suggested that Everton have been keeping tabs on Lauth.
The Premiership high-flyers could certainly have cash to spend in the summer - if they continue their current vein of form - and manager David Moyes is known to be looking on the continent.
However, even if The Toffees were keen enough to pursue Lauth - it would seem highly unlikely that they could land such a prestigious talent.
Even with 1860's denial, Bayern are firm favourites to land Lauth as they are looking for a long-term replacement for Giovane Elber.
Their protracted move for Kaiserslautern's Miroslav Klose looks to have stalled, leaving Lauth as their most likely option.