Chelsea, however, have not given up hope of changing Hudson-Odoi's mind, and Sarri - who picked the 18-year-old to start against Tottenham in the Carabao Cup semifinal first leg at Wembley on Tuesday - hit out at Bayern.
Chelsea have been fighting hard to keep hold of Hudson-Odoi, with manager Maurizio Sarri saying he thinks it would be best for the teen to remain at Chelsea.
Sarri said he had recommended to Chelsea that two players be signed, but declined to say their positions.
When asked about Chelsea's transfer targets, Sarri refused to share any information with the media, stating only that he has spoken to the club and that they are aware who he wants to bring in. "In my opinion, we need two players", he said. "It depends what the club decides to do, but I do not know anything about the transfer market", the Chelsea stated.
"At the moment Morata is here, so I think he has to think only to play".
Maurizio Sarri has said he did not watch a single World Cup match this summer because he does not believe there is anything to learn from global football.
"Of course, if Morata will go to another club we need a replacement, it's normal", Sarri said.
Meanwhile, Sarri also shot down rumours this week that winger Willian could move to Barcelona. "I think it's impossible to lose him in January".
"Willian for us is really very important".