Lewandowski has repeatedly stated his determination to leave Bayern Munich after a deterioration in his relationship with the Bundesliga champions.
The Polish hitman has publicly claimed he wants to leave and Bayern are working on a resolution to the situation with Liverpool’s Sadio Mane first choice as a replacement.
The veteran striker has confirmed the only offer he is considering is from Barcelona but reports from L’Equipe claim PSG are also monitoring the 33-year-old.
Barcelona are working on a financial package for Lewandowski, with Bayern pushing for over €50m, despite his contract expiring at the end of next season.
PSG are willing to meet the current asking price but Lewandowski has hinted at his preference over a move to the Camp Nou.
Bayern have confirmed they will sit down for talks with Lewandowski next week following his UEFA Nations League duty with Poland.