The striker has told the German club he wants to leave this sumemr
He has one year remaining on his deal in Bavaria, which expires in 2023
Negotiations between Barcelona and Bayern Munich over a deal for Robert Lewandowski are ongoing and will end in an agreement given both clubs know there is no going back.
Bayern won't make it easy, though, and have communicated to the player's camp they will reject Barça's second offer, worth €32m plus €5m in add-ons.
According to Sport1, the German club feel the Poland star is worth more. It seems they want €40m up front and in one lump payment.
Bayern now have more urgency to solve the situation as they are close to signing Sadio Mane and hope Barça will up their bid for Lewandowski.
Barça are working hand in and hand with the player's agent, Pini Zahavi, and their first offer was €30m but Bayern remain committed to getting what they want for the 33-year-old, who has a contract until 2023.
Lewandowski, meanwhile, is on holiday in Mallorca as he waits for the situation to be resolved having already expressed his desire to make the move to Barcelona.
He has spoken publicly several times, pleading with Bayern to let him leave after "eight wonderful years" with the Bundesliga champions.
Barça coach Xavi Hernandez has also revealed he wants to sign Lewandowski and the Catalan club will have a better idea of their financial situation after Thursday's member vote on the sale of future merchandising and television rights,