Barcelona have made a €40m (£34.4m) offer for Robert Lewandowski.
Bayern Munich insist he is not for sale even though he has only a year left on his contract.
Bayern have not told Lewandowski’s representatives how much they would accept for the Poland striker.
Last month, Sky in Germany reported the 33-year-old told Bayern he will not extend his contract beyond the end of the 2022/23 season.
Lewandowski has told the 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 Lewandowski would not be leaving the Allianz Arena this summer.
« We would be stupid to sell a player who scores 30 to 40 goals per season, » the former Bayern and Germany goalkeeper said. « He has a contract until June 2023 and we’ll definitely have him with us for another season. »
Lewandowski has been with the German champions since 2014 and has scored 344 goals for the club in all competitions.
He has helped Bayern to eight Bundesliga titles in the last eight seasons, as well as three German cups, and was crowned the league’s top scorer for the fifth season in a row.
Lewandowski has spent the majority of his career in Germany after joining Borussia Dortmund from Lech Poznan in 2010.
More to follow….
This is a breaking transfer story that is being updated and more details will be published shortly. Please refresh this page for the latest updates.
Sky Sports brings you live updates as they happen. Get breaking sports news, analysis, exclusive interviews, replays and highlights.
Sky Sports is your trusted source for breaking sports news headlines and live updates. Watch live coverage of your favourite sports: Football, F1, Boxing, Cricket, Golf, Tennis, Rugby League, Rugby Union, NFL, Darts, Netball and get the latest transfers news, results, scores and more.
Visit skysports.com or the Sky Sports App for all the breaking sports news headlines. You can receive push notifications from the Sky Sports app for the latest news from your favourite sports and you can also follow @SkySportsNews on Twitter to get the latest updates.