Goretzka is not expected to renew his current deal with Schalke despite an offer to become the club’s highest paid player ever.
Liverpool were thought to be leading the transfer race, but Marca claim Barcelona has received confirmation Goretzka will move to Bayern.
Goretzka is free to sign a pre-contract with a club in January with his Schalke deal set to expire in the summer.
The 22-year-old agreed to join Bayern months ago and the overtures from Barcelona and others in recent weeks have not changed his mind.
Liverpool were hopeful Goretzka could replace Juventus-bound Emre Can, but Jurgen Klopp will have to look elsewhere.
Reds fans will be particularly disappointed after reports from Germany claimed Goretzka had a verbal agreement to join Liverpool.
Goretzka has been a key player for Schalke in his four years at the club and attracted attention in the summer when he won the Confederations Cup with Germany.
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