The 24-year-old has been consistently linked to a move back to his homeland that has seen City give up almost all hope of securing a new deal after almost two years of intense talks with The German international.
It is also believed that the winger will double the wages City had offered to stay at the club with Bayern set to pay the player around £20 m a year.
Sane has just returned from a cruciate ligament knee injury sustained in August’s Community Shield win over Liverpool and was set to enter the club’s final year of his contract.
Hence the offer can be seen as a decent deal for the club that signed the Schalke player in 2016 for £37 m.
Attempts to justify Manchester City’s inability to maintain its Premier League title usually provide some reference to the players they’ve missed this season but most will begin with Vincent Kompany ‘s departure or Aymeric Laporte’s injury problems.
Leroy Sane’s absence, who played just 11 minutes of City’s title defence, is too often forgotten in the back-to-back title-winning seasons due to his minimal effects.
Not only did Sane achieve double goal figures in both campaigns but he also received 25 assists at the time more than any other player in the Premier League over both seasons.
The German winger was a splendid outlet on the flank and the expectation was that these displays were only the beginning. This is a player who turned only 24 in January, after all.
But there had been a long-mooted move to Bayern Munich and the worst kept secret is now out. Supporters from Manchester city won’t be surprised. And now, his departure is tinged with disappointment. Guardiola loses a formidable talent whose best years might still be ahead of him.