Chelsea, regardless of who is manager next season, will be in the market for a centre-forward with Alvaro Morata’s future in doubt.
Real Madrid are thought to be favourites to sign the prolific Pole, 29.
But Manchester City and Liverpool will be eyeing this situation as their managers – Pep Guardiola and Jurgen Klopp – have both managed him in the past.
The striker has three years remaining on his current contract and would command a fee of around £70million if Bayern can be persuaded to sell him.
Lewandowski is the Bundesliga’s top scorer this season with 27 goals in 27 games and has scored more than 100 goals in the competition.