Bayern Munich have reportedly made a third bid in excess of £30m for Chelsea attacking midfielder Callum Hudson-Odoi.

Sky Sports News is reporting that the 18-year-old, who has less than 18 months left to run on his current contract, has refused to sign a new deal at Stamford Bridge and is keen on a move to the Bundesliga giants.

Bayern’s latest offer for Hudson-Odoi is said to include a number of performance-related bonuses along with a significant sell-on clause.

Chelsea chief executive Marina Granovskaia has previously rejected two bids from Bayern for the youngster and is understood to value him at closer to £40m.

Hudson-Odoi, who made his senior debut for Maurizio Sarri’s men in the 3-0 FA Cup victory over Newcastle last January, is still yet to start a Premier League match for the Blues.

He featured as a first-half substitute in the Boxing Day victory over Watford, but failed to finish the match with Sarri withdrawing him for Emerson Palmieri during the closing stages.

Hudson-Odoi played a key role in England’s 2017 Under-17 World Cup victory, appearing in all nine matches and setting up three goals in the memorable 5-2 victory over Spain in the final.