The 33-year-old's current deal at Allianz Arena is due to expire next June, and he has told the Bundesliga champions that he wants to leave during this summer's transfer window.
Barcelona are said to be determined to sign the Poland international, who scored 50 goals and registered seven assists in 46 appearances at club level during the 2021-22 campaign.
However, the Catalan club's financial problems could price them out of a move, while they are also allegedly facing competition from both Manchester United and Paris Saint-Germain.
As a result, Sports Mole has identified three possible alternatives to Lewandowski, should Xavi's side be forced to admit defeat in their pursuit of the experienced forward.
Andrea Belotti (Torino)
Andrea Belotti is set to be available for free this summer, as the Italy international's contract at Torino is due to expire on June 30, and there are no signs that he will be signing an extension.
While Lewandowski might cost upwards of £35m, Belotti could arrive without needing to pay a transfer fee, which would make him an attractive proposition for a Barcelona side still struggling financially.
The 28-year-old scored eight times and registered one assist in 23 appearances in all competitions for Torino during the 2021-22 campaign, missing a lot of football through injury.
Meanwhile, he has scored 113 goals and registered 28 assists in 251 appearances for his current side, so it is not difficult to understand why there is so much speculation surrounding his future.
Barcelona would have to move quickly if they wish to sign the Italian, and he would certainly provide them with a different option in the final third of the field.
Gerard Moreno (Villarreal)
Gerard Moreno has recently been linked with a switch to Barcelona, with the Catalan outfit said to view him as a genuine alternative to Lewandowski in the current market.
The Spain international was in strong form for Villarreal during the 2021-22 campaign, scoring 13 goals and registering six assists in 27 appearances in all competitions.
The 30-year-old, meanwhile, has now netted 95 times and registered 33 assists in 212 appearances for the Yellow Submarine, returning to the club from Espanyol in 2018.
According to Sport, there is a €100m (£86.7m) release clause in the forward's contract, but Villarreal would be prepared to listen to offers in the region of €40m (£34.7m), similar to what Lewandowski could cost.
Moreno's knowledge of La Liga means that his signing would not be a risk, as he has proved himself in Spain's top flight, and Villarreal are not in a position to reject big-money offers this summer.
Jonathan David (Lille)
Jonathan David was in impressive form for Lille during the 2021-22 campaign, scoring 19 goals in 48 appearances in all competitions, including three in eight Champions League outings.
The 22-year-old still has more than three years left to run on his contract, but Lille are expected to lose him this summer due to the growing interest in his services.
The Canada international has been linked with a move to the Premier League, while a number of leading European clubs are said to be interested in his services.
It is unclear how much Lille would demand for the forward, but Barcelona would not have to break the bank to sign him, and he is at the perfect age to grow as a player at Camp Nou.
David has an impressive return of 32 goals and five assists in 96 appearances for his French club since arriving from Gent in August 2020, and his form last term could earn him a high-profile move this summer.