Sanderson's report suggests the Red Devils have "lodged an offer" for the Polish hitman. It's indicated Bayern aren't willing to enter negotiations, but "United are not giving up and are trying to find an agreement."
Manager Louis van Gaal is likely to target a world-class striker in the summer after disappointing seasons for Robin van Persie and Radamel Falcao. Although the latter is likely to head back to Monaco on completion of his loan deal, there's no signs to suggest RvP will emulate the 26-goal Premier League campaign he enjoyed upon joining United in 2012.
Lewandowski has racked up 16 in 27 Bundesliga appearances for Bayern this season, per WhoScored.