Deloitte has published its 23rd annual Money League table for football, with Barcelona setting the standard for the first time.
His future has been the topic of debate, but Bayern Munich forward Thomas Muller will take his time before considering what to do next.
Defender Joshua Kimmich says Bayern Munich must strengthen this month, stating the squad simply "is not big enough".
Hans Flick says he only wants what is best for Bayern Munich after Hasan Salihamidzic was left unimpressed by his request for new signings.
Leroy Sane's relationship with Pep Guardiola has not been strained despite his apparent wish to trade Manchester City for Bayern Munich.
Erling Haaland joined Borussia Dortmund at the start of the month, much to the joy of Marco Reus, who compared him to Robert Lewandowski.
While any Bayern Munich move for Leroy Sane will have to wait until the next window, Hasan Salihamidzic is pursuing other January transfers.
Bayern Munich were "smart" to reach an agreement to sign the "very courageous" Alexander Nubel on a free transfer, according to Oliver Kahn.
Milan Skriniar is reportedly attracting interest from Manchester City, who want to strengthen their defence in January.
Lucas Hernandez took part in Bayern Munich training on Sunday, but the Bundesliga champions have lost winger Serge Gnabry to injury.