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Ladbrokes: 28 February 2013

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As he prepares to return to management with Bayern Munich this summer, Pep Guardiola is already identifying his chief summer targets in order to rebuild the German giants.

And top of the list is thought to be Liverpool forward Luis Suarez, who is enjoying a blistering campaign at Anfield that has reaped 26 goals from 38 games in all competitions.

Suarez has been heavily linked with Bayern since it emerged Guardiola was set to take over this summer, and it is believed the player's relationship with the ex-Barcelona manager's brother could increase the Bundesliga leaders' chances of securing his services.

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Indeed, Pere Guardiola represents the Uruguayan international, who himself has done little to quell speculation regarding his future.

He told reporters: "If Bayern Munich makes an offer I would certainly be willing to listen and think about it.

"It doesn't mean I will definitely leave, it just means that I will not automatically reject other clubs."

Without question enjoying his best campaign on Merseyside since his 2011 move from Ajax, Suarez's value has rocketed this term, and still only 26, he retains immense resale value potential.

Thus, Guardiola would have to stump up in excess of £40m for Liverpool to even consider letting him go, though the player himself may have a considerable say in his next move.

Despite only signing a new Anfield contract in August, Suarez is keen to play Champions League football, an ambition he is unlikely to achieve with Liverpool next season, considering the Reds' 16/1 price for a top-four finish.

More likely is another tilt at the Europa League, with Brendan Rodgers' side odds-on at 8/13 to finish in the top six this term.

If Suarez decides he wishes to play at a higher level than that sooner rather than later though, Bayern would appear the most likely of potential suitors, and would head a long queue of European giants intent on landing the striker.

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