The 33-year-old's agent has confirmed that his client is keen on joining the Catalan giants this summer, claiming that he would "fulfil a lifetime dream" in moving to Camp Nou.
Lewandowski will soon be entering the final year of his contract, which he has no intention of renewing, but Bayern are believed to be willing to keep hold of the striker for one more season.
According to Marca, Bayern have no intention of selling the Poland international for less than €50m (£43m), a figure which Barca are currently not prepared to pay given their financial situation.
The report adds that Barca are only prepared to pay as much as €40m (£34.2m) for the veteran striker, but Bayern insist that they will not even negotiate with the Catalan club unless their valuation is met.
Barcelona are believed to have identified Benfica'a Darwin Nunez and Stuttgart's Sasa Kalajdzic as potential alternatives to Lewandowski, although both players have been strongly linked with a move to the Premier League.
Lewandowski, who has also been linked with Real Madrid and Chelsea, enjoyed another sensational campaign in front of goal, scoring 50 times in 46 appearances for Bayern across all competitions in 2021-22. body check tags ::