It emerged this week that Lewandowski is keen on a new challenge as he enters the final two years of his Bayern Munich contract.

The 33-year-old has spent the last seven seasons at the Allianz Arena and has scored an incredible 297 goals in 331 games for Bayern, winning the Bundesliga in every season he’s spent with the club.

Lewandowski is happy at Bayern but the former Borussia Dortmund frontman would also reportedly relish the opportunity to play at another top European club.

So much so, Ian McGarry speaking on the Reach PLC Transfer Window Podcast claims that United, Liverpool and City have all been offered a move by Lewandowski’s agent.

Yet Bayern’s huge valuation of the Pole – who has three goals in two games already this season – is putting any of the clubs off of a bid.

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McGarry said: “Pini Zahavi has been working behind the scenes to find out what interest there is in his client.

“This is because Lewandowski is unhappy with the fact Bayern have refused to open negotiations on an extended contract for him.

“He’s aged 32 and has two years left but feels he can play at least two more years if not beyond that.

“Lewandowski has been offered to Liverpool, to Manchester United and to Manchester City, each of whom have expressed a tepid amount of interest in the player regarding the possibility of signing him.

“However each of them have also said the £95m (€110m) which Bayern are leaking to the German media that they would require to let him leave would be far too much for a player who is that age and who is two years out of contract this summer.

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“It’s also our information that Lewandowski would probably prefer to stay in Munich and that would be unsurprising given his long association with the club.

While Bayern manager Julian Nagelsmann said of the rumours Lewandowski wants out of the Bavarian giants: “That doesn’t bother me at all, if I’m being honest. That is part of the business.

“If I were not a manager at Bayern, but at another big club, I would always ask about that name and hope that something would work. It’s because he scores a lot and is the most dangerous striker out there. This is completely normal.

“The only thing that matters to me is how the player reacts – and Lewy is in top shape. He talks a lot to me and the players in training. He is not a satellite that isolates himself and hopes that he will go away.

“He feels good, which was also shown by his performance against Dortmund. Even in training. A player who wants to leave would not do that.

“It is part of life that there are rumours. Live and let live, journalists and footballers alike. When the footballer is in a good mood, and that’s the case, we’re all happy.”