That question remains unanswered, according to ProFootballTalk.
A source told the site that, while the 49ers have made an offer to the coach, Harbaugh has yet to respond.
Harbaugh, though, told reporters in March that "zero opportunity" exists for him to leave San Francisco before his contract runs out in 2016. He also insisted that he "never said to anybody that I want to be the highest-paid coach in football," following rumors that he was in play this winter to become coach of the Cleveland Browns.
Coming off three straight trips to the NFC title game, the 49ers have evolved into one of the NFL's most creative and consistent franchises.
Until Harbaugh signs a new deal, however, it's fair to question how long the good times will last.