It's claimed that the Bundesliga champions are reluctant to lose their prolific marksman and won't discuss offers below £200m. Chelsea are subsequently looking to sell Michy Batshuayi and Alvaro Morata to raise funds for a club-record transfer.
Morata, who had a disappointing season having joined the Blues last summer, is linked with a return to Juventus, with Milan and Inter also interested. Batshuayi could move to Borussia Dortmund after a successful loan spell their this year.
Poland international Lewandowski, who has scored 151 goals for Bayern Munich since moving there in 2014, is apparently keen on a switch to England having expressed his desire to leave the Allianz Arena, and recently enlisted the services of a 'super-agent' in order to force through such a move.