The German national team captain, 28, was said to be upset at the sacking of Julian Nagelsmann in March.
Bayern currently sit atop the Bundesliga table with two games to go, leading long-time rivals Borussia Dortmund by a point, but do have to play third-placed RB Leipzig in their penultimate game.
Following Nagelsmann’s departure, Kimmich experienced a tense situation along with a divided atmosphere inside the dressing room with many players in the dark on the sudden dismissal.
And he is reportedly excited by the Barcelona project after their success this season under former star Xavi.
It is thought Kimmich would fit perfectly into the role vacated by Sergio Busquets, who has announced he is leaving the club, and is a cheaper option than Martin Zubimendi.
The Real Sociedad star, 24, has four years left on his deal with a £51.5m release clause.
He is also likely to attract a bidding war in the transfer market, with Arsenal and Manchester United reportedly among his admirers.
Xavi believes Kimmich “would be perfect for Barca” with the German calling Xavi his role model. The 2010 world cup winner was introduced to Kimmich by Man City boss Pep Guardiola, who said: “I have a player who can literally play in any position.”
Kimmich has spent eight seasons with Bayern after joining from RB Leipzig in 2015, winning seven Bundesliga titles, three German cups and a Champions League, including the historic sextuple in 2020.
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He has featured 45 times in all competitions this season, scoring seven and assisting 11.
Should he move to the Camp Nou he would rejoin his former teammate Robert Lewandowski, who made the switch last summer, and fellow countryman Marc-Andre Ter Stegen.
The Polish striker has netted 21 goals in La Liga this season taking Barcelona to the title as the top scorer in the league with the German shot-stopper holding the most clean sheets.
Barcelona are also linked with signing Athletic Club centre back Inigo Martinez at the request of Xavi and could also pull off an emotional return for club legend Lionel Messi from PSG.