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The Polish international has been subject to intense speculation linking him with a move to Real Madrid.
Los Blancos have grown frustrated with the inconsistent and goal-shy Karim Benzema and have marked the Bayern centre-forward as a prime target to replace him.
However, the Bundesliga champions have dismissed reports of a potential transfer, insisted the league’s top scorer will not be sold under any circumstances.
Spanish publication Mundo Deportivo claimed last week that Lewandowski had agreed contract terms with Madrid but added that negotiations had not yet taken place with Bayern.
The 29-year-old has netted 23 goals in 21 league games this season, a superb record for a striker considered one of Europe’s best talent.
Since his move from Borussia Dortmund, Lewandowski has scored over 140 goals in more than 180 appearances in all competitions.
For Poland, the prolific centre-forward boasts 51 goals in 91 appearances.
Ex-Germany defender Christoph Metzelder claimed earlier this month that Bayern would not allow Lewandowski to leave without the club finding the ideal replacement.
“There isn’t a pain barrier [on the transfer fee] because a Robert Lewandowski is irreplaceable.
“There isn’t an adequate replacement available on the market. Therefore, they will not allow him to leave.
“Normally, Bayern do not give up their top players and they do not need the money.”