The Germany international, 22, is currently recovering from surgery to a damaged meniscus in his right knee, but reports in the Munchner Merkur on Tuesday claimed he was heading to Bayern.
The Bavarians are eager to strengthen their backline in the summer transfer window and sporting director Christian Nerlinger reportedly considers Boateng the perfect signing.
However, Nerlinger denied reports that Bayern has already agreed personal terms with the former Hamburg star.
Boateng’s deal at City runs until 2015, but he is cautious over his future, and preferred not to get drawn in on speculation, despite Bayern’s seemingly clear interest.
“I will not comment on that. Right now my focus is on rehabilitation, above all other things,” he told Sport 1.
City is currently fourth in the Premier League and will meet Everton on Saturday.
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Jerome Boateng unfazed by Bayern Munich speculation