Barcelona have reportedly approached Bayern Munich with a €32m (£27m) offer for wantaway striker Robert Lewandowski.
The Poland international is out of contract at the Allianz Arena in 2023, and speculation has been rife surrounding his future in recent months.
Lewandowski has now confirmed that he will not be extending his stay with the German champions beyond the end of next season, placing the club in a tricky position regarding the summer transfer window.
Bayern chiefs have consistently affirmed that Lewandowski will not leave the club this summer, but such a scenario would see him walk away for nothing in under 18 months' time.
Barcelona are believed to have been keeping a close eye on Lewandowski's situation for a number of weeks, while Chelsea have also been linked with a move for the 33-year-old.
Now, Bild - via Marca - claims that La Blaugrana have now approached Bayern with an offer of €32m (£27m) for the ex-Borussia Dortmund man, but Bayern are expected to swiftly rebuff their advances.
The report adds that Bayern would demand a figure of at least €40m (£33.8m) to consider a sale, but president Hasan Salihamidzic has once again insisted that the Pole is not on the market.
"Lewandowski has a contract until 2023 and he will honour it. We had a conversation with his agent and we made it very clear to him that we envisage the future with him," Salihadmidzic told SPORT1.
Furthermore, given the Catalans' long-running financial problems, La Liga president Javier Tebas has questioned whether the Camp Nou giants can afford to sign Lewandowski.
"As of today, no. Other things have to happen that I don't know if they are going to happen. In their budget they had a sale of Barça Estudios that I don't see," Tebas told Marca.
"The numbers are very easy, yes You have more than 500 million losses from the previous two years, you have to recover them to be able to sign without the 1/3 rule Lewandowski has one year left at Bayern, between what Lewandowski wants to earn and what Bayern wants to take. It gives me the feeling, as of today I don't see him at Barcelona."
However, Xavi still believes that Lewandowski is one of the potential options for Barcelona as they endeavour to bolster their attacking line in the upcoming window.
"It is one of the possibilities that he could come, as he has said himself that he wants to leave. There are negotiations in between and it won't be easy with Bayern, but it is one of the options," Xavi told reporters at a press conference.
Despite his advancing years, Lewandowski enjoyed another phenomenal goalscoring season with 50 goals from 46 appearances in all competitions - 35 of which came in the Bundesliga.
The 33-year-old now has 344 goals and 72 assists to boast from 374 games in a Bayern Munich shirt, winning eight Bundesliga crowns, three DFB-Pokal titles and one Champions League in Munich.