Twenty-year-old Neymar, who currently plays for Santos, has been linked with a host of clubs over the last few months, including Barcelona, Real Madrid and Manchester City.
However, Bayern have now come into contention following the striker's revelation that he has admiration for the work of Guardiola.
"Guardiola is a great coach," Neymar told Globo Esporte. "He is one of the best in the world and I do want to work with him, as well as with other great coaches.
"But I'll say it again. I want to stay at Santos, I am happy here."
Guardiola has agreed to take charge of Bayern in the summer.