Lewandowski, who has been linked with an exit from the Allianz Arena for a while now, has also caught the attention LaLiga giants Real Madrid and reigning Premier League champions Chelsea, among others, in recent months.
"There isn't an adequate replacement available on the market. Normally, Bayern do not give up their top players and they do not need the money". The Polish global has been in incredible form for the Bavarians and already has 23 goals so far and has made only 24 appearances in the Bundesliga.
One of the best strikers in world football at the moment, Robert Lewandowski has been on fire for Bayern Munich this season and is unsurprisingly the leading goalscorer in the Bundesliga this season.
Calciomercato.com claim that the Red Devils are now leading Chelsea and Real in the pursuit of Polish worldwide Robert Lewandowski.
Lewandowski, who is 29-years-old, is said to fancy a new challenge, and respected German outlet Kicker are reporting that Manchester United are the only club to have formally approached Bayern in regards to signing the player next summer.
United's attack would become severely overcrowded, with Marcus Rashford and Anthony Martial already being shunted out to the wing in order to accommodate Lukaku, and Alexis Sánchez causing more selection headaches for José Mourinho, but it would be hard to argue that signing Lewandowski would be a shrewd piece of business given his quality.
However, Jose Mourinho's United are the only team to have actually made a move in that time, despite long-term speculation linking Lewandowski with Real Madrid for a number of years.