Bild, who first reported Boateng's rejection of United late on Tuesday, said that a conversation with new Bayern head coach Niko Kovac played a role in the defender's decision.
Manchester United have offered to pay just £22.3m for Arsenal target Jerome Boateng because the defender is demanding a huge £12.5m-a-year contract, according to the Sun.
Jose Mourinho has repeatedly expressed his desire to strengthen Manchester United's defence after they finished second in the Premier League last term.
"Nothing will happen before the transfer window shuts?"
"I think we are not going to make any more signings", Guardiola said on Sky Sports.
Meghan Markle has reportedly planned a 'secret USA reunion' with her dad
Last month Mr Markle provocatively claimed that Princess Diana would have "loathed" the way he was being treated by the Royal Family.
After securing the signatures of Brazilian worldwide midfielder Fred and Portuguese teenage full-back Diogo Dalot early in the window, strengthening his centre-back options has been Mourinho's priority.
Jurgen Klopp's Liverpool did reach they Champions League final, which they lost to Real Madrid, but Mourinho is still bristling over the perception of last season as a disappointment for United, who also lost the FA Cup final to Chelsea.
"My view is that, first of all, is hard for me to believe we finished second", he said.
The Germany global is aiming to win one more Champions League title in his career. "The list of injured players is an important list and, after training, I will speak with that group of [World Cup] players because everybody is different, physically and mentally, to see how they feel they are and to understand how they can help or not help".
'It is hard to understand for people in football that Tottenham didn't sign or didn't sell players but sometimes in football, you need to behave different'.
'We didn't receive (any offer) for any player, ' Pochettino told reporters in his pre-Newcastle press conference.