Lewandowski, 32, is currently contracted to the Bundesliga giants until the end of the 2022/23 season but could leave at the end of the current campaign after speculation mounted that he may be interested in playing in the Premier League.
Chelsea and Manchester City have both been credited with an interest in the prolific Polish striker who is currently leading the race to win the European Golden Shoe after netting 36 goals for the season thus far.
However, if either of the two Premier League clubs are to land the 32-year-old's signature, they will need to open negotiations with a starting transfer offer of around €60 million (R1bn), per reports from ESPN.
City, whose record goalscorer Sergio Aguero is leaving the club at the end of the season, are favourites to sign Lewandowski due to the veteran striker's past working relationship with Pep Guardiola at the Allianz Arena.
However, they will face competition from elsewhere, with the likes of Liverpool, whose manager Jurgen Klopp coached Lewandowski at Borussia Dortmund, and Paris Saint-Germain also tenuously linked with a move for the world's leading goalscorer.
