Earlier this week, Barcelona made a €40m (£34.4m) offer for Robert Lewandowski but Bayern insisted the striker was not for sale; the 33-year-old has told Bayern he would not extend his contract beyond the end of the 2022/23 season.

Bayern Munich want at least €60m (£52m) if they are to sell Robert Lewandowski to Barcelona.

Earlier this week, Barcelona made a €40m (£34.4m) offer but Bayern insisted the striker was not for sale, even though he has only a year left on his contract.

Last month, Sky in Germany reported the 33-year-old had told Bayern he would not extend his contract beyond the end of the 2022/23 season.

Lewandowski has told the Bundesliga club he is looking for a new challenge and there is little in the way of financial motive in his decision not to extend his stay.

Sky in Germany added that Lewandowski would like to move to Barcelona this summer rather than wait to become a free agent.

Oliver Kahn, Bayern Munich’s chief executive, told Amazon Prime in April that the Poland international would not be leaving the Allianz Arena this summer.