Lewandowski has been linked with a move to the German giants as they look to improve their front line.
However, the Polish international's agent Maik Barthel has said that he cannot see a move materialising and no direct contact has been made between the two clubs.
"Between Bayern and Dortmund there has been no contact or meetings," said Barthel.
"I don't think Borussia intend to sell Lewandowski."
The 23-year-old joined the German champions in 2010 from Lech Poznan.