The Liverpool forward has been strongly linked with the German club, with reports claiming Pep Guardiola has made him a top transfer priority when he takes over in the summer.
Suarez said he would consider a move, but was at pains to state that he was not looking for a move away from Merseyside.
"If Bayern Munich makes an offer I would certainly be willing to listen and think about it," Suarez is quoted as saying in The Metro.
"It doesn't mean I will definitely leave, it just means that I will not automatically reject other clubs."
The speculation may be driven by Suarez's agent - Pere Guardiola, brother of the Bayern manager-elect.
Suarez has repeatedly stated in recent interviews that he was happy at Liverpool, but the club may find a bid in excess of £40-50million difficult to reject.
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