The paper claim that Dortmund have accepted a bid of £22million for the Polish hitman and he will sign on at Old Trafford when the January transfer window opens.
Sir Alex Ferguson is desperate to bring the Premier League trophy back to the red half of Manchester but Lewandowski will be ineligible for the Champions League knock-out stages having already featured for the German champions in the group stage, which included two games against Manchester City.
Sir Alex has been playing Wayne Rooney in a deeper role this season leaving Robin van Persie as a lone striker. It may be a case of sacrificing a central midfield player but a front three of Rooney, RVP and Lewandowski would be frightening.
The Polish striker, who scored at Euro 2012 for the host country, has been offered a new deal to stay in Germany but it is thought that with Dortmund battling to qualify for next seasons Champions League a move to England may be a relief.