The Bavarians are due at the Stade Velodrome on Wednesday for the first leg of their Champions League quarter-final tie with Didier Deschamps' men and the Ghanaian freely admits that he is in awe of the Bundesliga giants.
"Bayern are a dream for all Marseille players," the forward is quoted as saying by Le Parisien. "A great club with exciting champions who collect trophies every year.
"They are in the same bracket as Real Madrid, Barcelona and Chelsea: the ultimate aspiration [for a player].
"But it is necessary to proceed in little steps and I'm not yet focusing on that."
The 22-year-old then insisted that he has no intention of seeking a move to the Allianz Arena just yet.
"I dreamed of playing first team football at Marseille and it has been incredible," he explained.
"But I want to be captain, to be the champions of France and this will not happen this year.
"I have a good relationship with the club. So, we'll see what happens."
Ayew, who has been capped 40 times by Ghana, has netted seven goals in 22 appearances for his club in Ligue 1 this season.
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