The Bundesliga champions are already set to lose midfielder Shinji Kagawa to the Red Devils in the next few weeks, and have decided that the Japan international is the only player they will allow to leave the Westfalenstadion.

Lewandowski, who scored 30 goals this past season, has accepted the club's decision not to sell him, with his agent Maik Barthel telling Goal.com: "We acknowledge the interest of Manchester United in Lewandowski.

"I cannot confirm discussions about the financial terms. We respect the decision of BVB not to sell Robert."

Of the interest from German rivals Bayern Munich, the Poland striker added in Sport-Bild: "Yes, of course I've heard [about Bayern's interest].

"I do not know what will happen in two months. I've also thought, 'What more can I accomplish with Dortmund?' Difficult."

Lewandowski can be comforted by the prospect of Champions League football next term, as well as looking to defend their German league and cup double.