Jesse Marsch is set to overhaul his squad in the coming weeks after securing top-flight safety on the final day of the 2021/22 campaign.
Brazilian winger Raphinha has been linked with a move to Barcelona alongside domestic interest in England star Kalvin Phillips.
If either player moves on, Marsch will be looking to reinforce, and Roca is an option, as per reports from Marca.
Roca, who is yet to be capped by Spain at senior level, has struggled to maintain a regular starting place in Bavaria, following his 2020 move from Espanyol.
However, his stock remains high, and the 25-year-old has also received two La Liga offers, ahead of his expected departure from the Allianz Arena in the coming weeks.
Bayern are open to a sale, with the Bundesliga champions aiming for a fee in the region of €13-15m, as a significant return on their original investment on the former La Roja U21 star.