Bayern made a public push for the Chelsea winger in January 2019 and again in October 2020, and the German champions are said to be ready to make another attempt this summer.
Sources close to Hudson-Odoi, however, are not expecting him to move this summer and say the 20-year-old is eager to force his way back into Tuchel’s plans.
The England international has three years remaining on his current Chelsea contract.
Hudson-Odoi was an early beneficiary of Tuchel’s appointment at Stamford Bridge in January, playing a run of games at right wing-back.
However, after an encouraging start, he fell out of favour towards the end of the season and did not feature in the Champions League Final win over Manchester City.
Tuchel has a number of options in Hudson-Odoi’s position, with Christian Pulisic, Hakim Ziyech, Mason Mount, Timo Werner and Kai Havertz all challenging.
Chelsea are keen to bolster their squad further with new signings this summer in order to seriously challenge Manchester City domestically next term.
That means an already bloated squad will have to be cut down and Chelsea could entertain offers for Hudson-Odoi.
Fellow academy graduate Tammy Abraham is expected to be sold. West Ham see the striker as an ideal signing, though manager David Moyes has serious concerns over Chelsea’s £40million valuation.
It has also been suggested that Abraham could be involved in a move for Borussia Dortmund’s Erling Haaland.
Chelsea had also been keen on Inter Milan striker Romelu Lukaku, but the chances of a return to Stamford Bridge for the Belgian shrank when he stated his desire to stay at the San Siro.