Guardiola and Bayern Munich

Jupp Heynckes is refusing to comment about his future, after rumours that Pep Guardiola will be appointed as his successor.

Bayern are still in all competitions having topped their Champions League group and they also lead the Bundesliga by a massive eleven points.

Heynckes is in the last year of his contract and it is believed his future with the club will be discussed in March.

Nevertheless, the speculation about Guardiola joining Bayern Munich instead of a host of English clubs may seem strange, but I don't view it that way.

As you'll have seen from my last article on Bayern Munich, I consider them to be among the top three clubs in Europe at the moment.

It wouldn't surprise me if Guardiola opted to take over the Bavarian giants instead of involving himself in the Chelsea managerial merry-go round; the parsimonous Arsenal board or indeed twiddle his thumbs until Ferguson eventually ends his astonishing reign at Manchester United.

Bayern Munich are capitalising on the growing strength of the Bundesliga as a whole and they will soon be able to compete with any English club for players- which would supplement to the impressive squad they already have.

In 2010/11 Bayern generated the fourth greatest amount of revenue in World Football- behind Madrid, Barcelona and Manchester United, respectively.

Bearing in mind that in 2010/11 they could only muster the last sixteen of the Champions League and third position in the Bundesliga, the revenue they generated was considerably good.

Last season they finished second in the Bundesliga and reached the Champions League final, therefore the revenue they generated will be even greater this time.

You would also assume that their wage bill would be lower than the top clubs from La Liga and the Premier League, although this is just my opinion.

In essence what I'm trying to say is that Bayern are cementing their place as one of Europe's top clubs and the appointment of Pep Guardiola would demonstrate the ambition they have as a club.

In addition, if you look at it from Guardiola's perspective he would have the chance to take control of one of the growing forces in European football. A club that is as prepared as any for the impending Financial Fair Play regulations that will affect many clubs' chances of success. A club that will give him the time to cement his ideas and philosophies.

Of course, it is pure speculation but it will be interesting to see who Bayern appoint next and I certainly wouldn't rule out Guardiola or Mourinho.

Football Finances For 2010/11:http://www.deloitte.com/view/en_GB/uk/industries/sportsbusinessgroup/sports/football/deloitte-football-money-league/9db981f2bd415310VgnVCM1000001a56f00aRCRD.htm