Lewandowski has told Bayern that he wants to leave Allianz Arena in the current market, and Barcelona continue to be strongly linked with the Poland international.
Kounde is also believed to be looking to leave Sevilla, with Chelsea strongly interested in the Frenchman, but the defender is said to be keen to secure a move to Camp Nou.
Meanwhile, Bernardo is still thought to be unhappy with life in England and looking for a move to Spain or return to Portugal ahead of the 2022-23 campaign.
According to Mundo Deportivo, despite their financial problems, Barcelona believe that they could sign all three players before the end of the summer transfer window.
Lewandowski is pushing to leave Bayern this summer, 12 months before the end of his contract at Allianz Arena, and the experienced striker is allegedly desperate to move to Camp Nou.
However, Manchester United, Chelsea and Paris Saint-Germain could all move for the 33-year-old if Barcelona are unable to come up with the funds required to sign him.
Bernardo was again a vital player for Man City during the 2021-22 campaign, making 50 appearances in all competitions, contributing 13 goals and seven assists in the process.
The 27-year-old still has more than three years left to run on his contract at Etihad Stadium, but personal reasons could see him attempt to leave the reigning English champions in the current market.
Bernardo told Man City that he wanted to leave last summer, but the Portugal international ultimately remained with Pep Guardiola's side and played a leading role in their success in 2021-22.
Kounde was again a vital player for Sevilla last season, making 44 appearances in all competitions, contributing three goals and one assist in the process.
The 23-year-old only has two years left to run on his contract at Estadio Ramon, though, and he is widely expected to leave his Spanish club during this summer's transfer window.
Chelsea were thought to be the favourites for the Frenchman, but a recent report claimed that the centre-back is determined to secure a move to Barcelona in the current market.
Sevilla are believed to want €65m (£55.8m) for Kounde, although Barcelona could attempt to reduce the asking price by including players as part of a potential swap deal.
Andreas Christensen is expected to soon be confirmed by the Catalan outfit as a new signing, but defenders Sergino Dest, Oscar Mingueza, Clement Lenglet and Samuel Umtiti could all depart ahead of next term. body check tags ::