The 29-year-old Poland international is keen to try his luck in Spain and focused on finishing his footballing days at the Bernabeu.
It’s left the Bundesliga champions with a nasty headache before the World Cup, but they wasted little time in identifying replacements with 25-year-old Chelsea striker Alvaro Morata topping their list.
The Spaniard is a surprise name at the top of the list which includes the usual suspects of Edinson Cavani, 31, and in a blow to Liverpool, Timo Werner, 22.
After grabbing 103 goals in 187 appearances for Dortmund, Lewandowski has netted 142 times in 184 games for Bayern. Morata, by contrast, has scored 116 goals in 310 career games for Castilla, Real Madrid, Juventus, and Chelsea.
Cavani, despite a poor conversion rate, was prolific with Napoli as well as PSG, scoring 267 goals in his last 374 games. Werner, like Morata, has a ratio of a goal every three games, but his are all in the Bundesliga.
Despite interest from Paris St-Germain, who are reportedly willing to pay €150m for the Poland international, Florentino Perez declared signing Lewandowski was a ‘done deal’ in a conversation with Zinedine Zidane.
The French coach has yet to decide whether to continue his reign at the Bernabeu and Perez is determined to keep Zizou in the capital.