Bayern are reported in the German media to be planning a £5m bid for the Aussie international. New Bayern coach Felix Magath has identified Viduka as the man to form a strike partnership with Dutchman Roy Makaay.
The club finished only second in the league to Werder Bremen last season and failed to make any impression in the Champions League. Bayern attempted to sign Viduka last summer, but were turned down by Leeds at the time.
Since then Boro have emerged as favourites to sign him after Steve McClaren was given permission to talk to Viduka in January and Boro received a positive response from the player and his representatives.
It appears that neither Bayern Munich nor Juventus, who have also been linked with Viduka, have yet approached Leeds with an official bid.