It is believed that Hudson-Odoi has told Maurizio Sarri that he wants to leave the club during the winter transfer window, but the Blues may not be pressured into letting him depart because of the 18 months remaining on his contract.
Hudson-Odoi starred in Chelsea's 2-0 win over Nottingham Forest in the FA Cup at the weekend and was named man of the match by the club's followers after bagging two assists as Álvaro Morata's bagged a brace.
The bid is Bayern's fourth offer for the England U19 star, who has so far only made 11 senior appearances in Chelsea's first team.
Chelsea have also been linked with an interest Barella and the club reportedly tabled a bid to take the midfielder to Stamford Bridge in this month recently, while Manchester United are also in the mix.More news: Nasa shows first photo of distant world from New Horizons probe
"I know Chelsea fans would love to see him stay, they want to see an academy lad come through the ranks". British media have reported the German champion is ready to spend 30 million pounds ($38 million) on Hudson-Odoi. I mean, from a player's point of view, to know that the manager hasn't got the say whether you stay at the club or not will have an influence on him leaving the football club.
"We have very important players in the same position", Sarri said.
"He is very young, but now he is improving, especially in the defensive phase. Of course sometimes he will be on the bench but I think I can start to consider him on the same level as Willian and Pedro", said Sarri.
Hudson-Odoi is nowhere near the first team at Stamford Bridge and Chelsea could be tempted to cash-in on the highly-rated 18 year old.