That's according to Polish journalist Tomasz Wlodarczyk, who appeared on the radio show Onet Rano to discuss the future of Lewandowski this week.
According to Wlodarczyk, Lewandowski does not want to join Manchester United and has issued a document stating as much. There have been rumours of United going in for Lewandowski but no concrete bid.
The Pole is more open to the possibility of joining PSG, and Bayern are anticipating that the French club could make a bid at any time.
However, Real Madrid would be Lewandowski's dream move and they certainly have the cash to spare following on from the €110m sale of Cristiano Ronaldo to Juventus.
Lewandowski is one of the few strikers in Europe who could come close to replacing Ronaldo's strike rate at the Santiago Bernabeu. He has scored 151 goals in 195 games since joining Bayern in 2014.
Some reports had claimed that Madrid were no longer interested after seeing Lewandowski's poor performances for Poland at the World Cup, but Wlodarczyk dismissed these claims and said that Los Blancos would not be put off by just three matches.
Unlike the Premier League transfer window, which this year closes on 9 August before the start of the new season, the French and Spanish transfer windows remain open to the end of August as usual.
This could therefore be a transfer saga which goes on and on until the window closes.