According to Sky Sports, the Polish striker is unhappy at the German club and has made it clear he feels head coach Carlo Ancelotti and his team-mates let him down last season.
Both Premier League clubs have spoken to the 28-year-old striker’s representatives.
It is understood, Lewandowski’s preferred choice at this stage is Stamford Bridge. Nonetheless, the Red Devils are thought to be very keen on landing the attacker and held talks as recently as yesterday.
The striker signed a new contract with Bayern in December, keeping him at the club until 2021, but was “disappointed” over a perceived lack of support at Bayern in his hunt for the golden boot.
He told the Polish Super-Express: “I was not really happy with how my team helped me. I was annoyed and disappointed with the team’s attitude.”