The Bavarians are eager to raise funds to sign Leroy Sané from Manchester City and Bayer Leverkusen wunderkind Kai Havertz.
Bayern consider Tolisso expendable despite his talent, but Sky Sport adds that no offers have arrived yet.
25-year-old Tolisso isn’t happy at FC Bayern and is eager to move. However, he knows the Bundesliga champions will not sell him cheaply and will demand a big fee.
The impact of COVID-19 means there is uncertainty about whether interested clubs can afford Tolisso, a €41.5m signing from Lyon.
Tolisso is currently focused on his fitness and could be back for the Champions League in August.
Various media outlets have reported that Inter have come forward for Tolisso, but Sky Sport says there are no offers. The lack of approaches to date means it is still possible Tolisso could stay at Bayern next season.