Barcelona have made a €40m (£34.4m) offer for Robert Lewandowski.
However, Bayern Munich insist the striker is not for sale even though he has only a year left on his contract.
Bayern have not told Lewandowski’s representatives how much they would accept for the Poland international, if they were to decide to sell him.
last month, Sky in Germany reported the 33-year-old had told Bayern he would not extend his contract beyond the end of the 2022/23 season.
Lewandowski has told the Bundesliga club he is looking for a new challenge and there is little in the way of financial motive in his decision not to extend his stay.
Sky in Germany added that Lewandowski would like to move to Barcelona this summer rather than wait to become a free agent.
Oliver Kahn, Bayern Munich’s chief executive, told Amazon Prime in April that Lewandowski would not be leaving the Allianz Arena this summer.
“We would be stupid to sell a player who scores 30 to 40 goals per season,” the former Bayern and Germany goalkeeper said. “He has a contract until June 2023 and we’ll definitely have him with us for another season.”
Lewandowski has been with the German champions since 2014 and has scored 344 goals for the club in all competitions.
He has helped Bayern to eight Bundesliga titles in the last eight seasons, as well as three German cups, and has just been crowned the league’s top scorer for the fifth season in a row.
Lewandowski has spent the majority of his career in Germany after joining Borussia Dortmund from Lech Poznan in 2010.
‘Barca’s offer will not be enough’
Sky Sports News’ chief reporter Kaveh Solhekol:
“I don’t think €40m is going to be enough. Bayern Munich’s position basically is: ‘He is not for sale. He’s got 12 months left on his contract. He’s not going anywhere’.
“We’ve tried to find out what price Bayern Munich would let him go for and the message we’re getting back is there’s no price. Lewandowski’s representatives have not been quoted a price.
“Bayern are basically saying he’s not going anywhere and he is going to play for us next season.
“Barcelona really want to sign him. They’ve put their money on the table even though they’ve got severe financial problems and the player himself significantly has set his heart on finishing his career at Barcelona.”
‘Xavi desperately wants a world-class striker’
Sky in Germany reporter Marc Behrenbeck:
“We did a lot of research and what we know is that Barcelona are highly interested in Lewandowski.
“Barca want him, Lewandowski is open for Barcelona. It was always a dream for him to play in Spain – either Real Madrid or Barcelona.
“There have been talks. Xavi desperately wants a world-class striker who can guarantee 30 or more goals a season. A two or three-year contract is in the making with a salary of about €35 to €40m (£30m to £ 34m) a year.
“Barcelona are not able to pay high fees but high salaries.”
Mane in, Lewandowski out?
Despite Bayern’s stance, could Lewandowski eventually get his wish following Sadio Mane’s arrival from Liverpool?
Sky in Germany reporter Florian Plettenberg:
“There was an exclusive meeting between Lewandowski, Salihamidzic and the player’s agent Pini Zahavi last Wednesday in Mallorca as it was important for Salihamidzic to speak with them personally far away from the media here in Germany and he heard about his situation.
“The situation is unchanged – Robert Lewandowski wants to leave Bayern Munich. He wants to join Barcelona. The position of the Bayern bosses is still clear – they don’t want to let him go.
“He’s too important for the squad and for Nagelsmann. With Lewandowski, you have a guarantee of 30 or 40 goals. His comments were not good for the team or for his manager, but the player is very important. He could leave the club as a free agent in 2023 so maybe if they are offered between €50m to €60m they may not be able to say no anymore.
“The window is open and it’s a period of poker right now between all parties involved.”
Lewandowski has a contract until 2023 and we expect to see him on the first day of pre-season. The situation hasn’t changed. Robert has a contract with us for another year and we’re happy when he joins us for the first day of training.
Follow the summer transfer window with Sky Sports
Who will be on the move this summer when the transfer window opens on June 10 and closes at 11pm on Sept 1?
Keep up-to-date with all the latest transfer news and rumours in our dedicated Transfer Center blog on Sky Sports’ digital platforms. You can also catch up with the ins, outs and analysis on Sky Sports News†