Despite helping Bayern clinch their 10th consecutive Bundesliga title last season, the Poland international has expressed a desire to leave the club this summer.
Barcelona have been leading the race for Lewandowski's signature, although they have seen three bids rejected by the Bavarians, who remain determined to keep their prized asset.
Bayern are looking to receive all of the money up front due to their concerns about Barcelona's ongoing financial issues.
Lewandowski, who has a year remaining on his current contract, has scored 344 goals in 375 appearances for Bayern Munich. body check tags ::