With less than a week left of the January transfer window, the 18-year old winger has refused to sign a new contract at Stamford Bridge, said to be worth £85,000 a week, and believes his future lies with the Bundesliga giant.
Don balon News understands Chelsea have so far failed to respond to Bayern’s fourth bid for Hudson-Odoi, believed to be for £35m.
Hudson-Odoi 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.
Maurizio Sarri previously said he believed Hudson-Odoi should reject Bayern’s interest, and accused the German champions of acting unprofessionally in their pursuit of the winger.