The 33-year-old has told Bayern that he wants to leave Allianz Arena this summer, insisting that his time at the club has come to an end, 12 months before the end of his contract.
"My era at Bayern is over. I don't see any possibility to continue playing for this club anymore. Bayern's a serious club and I believe they won't keep me, I don't want to play there anymore. A transfer is the best solution. I hope they don't stop me," Lewandowski recently told reporters.
Barcelona are said to be the favourites for the Poland international, but the Catalan outfit's ongoing financial problems could reportedly prevent them from signing him during this summer's transfer window.
However, according to Mundo Deportivo, Lewandowski has his heart set on a move to Barcelona and will hold out for a switch to Xavi's side during the current market.
The report claims that he has already agreed a three-year contract worth £175,000 a week, which would see him earn £27m, also turning down Paris Saint-Germain in the process.
The forward was again in strong form for Bayern during the 2021-22 campaign, scoring 50 goals and registering seven assists in 46 appearances in all competitions.
In total, he has scored 344 goals and registered 72 assists in 374 appearances for the Munich giants in all competitions, winning eight Bundesliga titles, three German Cups and the Champions League.
Despite expressing a desire to leave, Bayern sporting director Hasan Salihamidzic has suggested that the club are still confident of keeping him.
"He has a contract until 2023 and we're very happy that he's here. I think things will get calmer now. We discussed about his public statements and that we should all calm down," Salihamidzic told journalist Christian Falk.
Meanwhile, La Liga president Javier Tebas has claimed that Barcelona cannot afford to bring Lewandowski to Camp Nou at this moment in time.
"Barca, today, cannot sign him. Barcelona know what they have to do. He (Barcelona president Joan Laporta) knows perfectly our rules of economic control and his financial situation," Tebas is quoted as saying by Mundo Deportivo.
"The rules are to avoid major economic problems in the entities. I do not know if he will sell [Frenkie] De Jong, Pedri or Pepito Perez. He knows what he has to do, sell assets and earn more."
The Catalan giants could sell De Jong to Manchester United in a big-money move, though, which would free up funds to allow the club to accelerate their pursuit of the Bayern centre-forward.
Pierre-Emerick Aubameyang impressed at Barcelona in the second half of last season and is set to remain at the club this summer, but Ousmane Dembele could leave on a free transfer, while Memphis Depay and Martin Braithwaite could potentially depart this summer.