Chelsea has reportedly turned down a £20 million ($37.8 million) offer from the Bundesliga champion for the 18-year-old, who has played just 42 minutes of Premier League football this term.

He was handed the chance to impress against Nottingham Forest in the FA Cup third round, and did just that, setting up both of Alvaro Morata's second-half goals in a 2-0 win at Stamford Bridge.

Reports emerged last week that Bayern was readying another bid of £40 million ($71.5 million) to further test Chelsea's resolve, with Hudson-Odoi's future having become increasingly unclear after the Blues' signing of Christian Pulisic, although the winger will remain at Borussia Dortmund until the end of the season.

Although Kovac did not deny those rumours, he revealed that any potential deal would be coordinated by Bayern's sporting director Hasan Salihamidzic, adding that he sees clear comparisons between Hudson-Odoi and Jadon Sancho, who has thrived at Dortmund this campaign.

"He is the same age as Sancho, who has been very successful," Kovac said at Bayern's training camp in Doha.

"That we all know and watch these players is completely normal. 

"If and when anything happens, it will be [Salihamidzic] who does that. He is in charge of transfers."