According to a report from kicker journalist Frank Linkesch (as captured by @iMiaSanMia), Eric Dier is the only Bayern Munich center-back who is considered untouchable.
Matthijs de Ligt, Dayot Upamecano, and Kim Min-jae are all allowed to leave the club and could be sold:
Eric Dier is the only unsellable centre-back in the squad this summer for several reasons. He proved to be a reliable defender with leadership qualities – he does not earn a big salary that affects the wage bill – and he does not complain when he doesn’t play.
Matthijs de Ligt and Dayot Upamecano are allowed to leave for a suitable offer. The same goes for Kim Min-jae after just one year. The South Korean’s drop in performance after the Asian Cup in winter was noticeable. Internally there are doubts as to whether Kim can improve, as football in Serie A is different to the Bundesliga
Ultimately, it could come down to which of the three center-backs would first receive a good offer. If Jonathan Tah joins Bayern, two center-backs would likely be allowed to leave.
Bayern Munich selling any of De Ligt, Min-Jae, or Upamecano would come as a real surprise to many fans. Should it happen, the Bavarians will be looking at a total overhaul of the center-back group.
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