The paper is reporting that the club's sporting director, Walter Sabatini, has a €61 million valuation of Benatia, putting to rest the stipulation that kicker made in May that the 27-year-old Moroccan would be available for €25 million.
Chelsea and Manchester City are reportedly also in the running, the latter apparently ready to table €38 million.
Roma purchased Benatia for €13.5 million just a summer ago, a move that aided their title challenge. Benatia was one of the best defenders in Serie A a year ago, helping Roma concede the second-least amount of goals in Italy.
Bayern are also reportedly linked to SL Benfica's Ezequiel Garay as they continue their search for support at center back. David Luiz was also a rumored target, but Paris Saint-Germain astronomical €42 million price tag convinced Chelsea to send him to France – perhaps part of the reason Sabatini's valuation is so high.
The advantage of signing Robert Lewandowski and Sebastian Rode out-of-contract means that Bayern has a lot of money to spend, so breaking the bank a bit for a player like Benatia. That said, Bayern might have reached their price valuation, and may have to look elsewhere.