Barcelona reportedly failed with an initial offer of £30m plus around £4m in add-ons, according to a report on Saturday.
The 33-year-old has said his ‘era at Bayern’ is over and voiced his hope that Die Roten will not stop him from leaving the club, where he has broken legendary striker Gerd Muller’s record for the most goals in a calendar year and a single season.
There have been concerns that Barcelona’s well-documented financial troubles would prevent them from meeting Bayern’s valuation of the reigning FIFA Men’s Best Player.
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Robert Lewandowski transfer news: Lewandowski desperate to leave Bayern
Bayern report back for pre-season training on July 12, when Lewandowski, who is under contract until 2023, will be expected to join his team-mates if he does not end his eight-year stay in Munich.
The German champions have also strengthened their forward line, bringing in Sadio Mane from Liverpool. Barcelona manager Xavi sees Lewandowski as the ideal spearhead for his rebuild ahead of his first full season in charge.
Pierre-Emerick Aubameyang has been leading the line for Barca since joining the five-time Champions League winners from Arsenal in February.
LaLiga champions Real Madrid finished 13 points ahead of Xavi’s second-placed side in 2021/22, scoring 12 more league goals than their closest rivals.
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