The Polish hit-man is expected to leave the Champions League finalists in the coming months, with his contract due to expire at the end of next season.
Dortmund are far from happy to let their star man go, but will do business for around £20million now rather than allow him to slip away for free next summer.
It was thought that a deal to join domestic rivals Bayern Munich was all but done a few weeks ago, however the switch has since collapsed.
This has left the door open for new Manchester bosses David Moyes and Manuel Pellegrini.
The pair both have their own unique attacking issues, and see Lewandowski as the answer.
Moyes is sweating on the future of Wayne Rooney, who is thought to be looking to leave Old Trafford.
If the England international does move on, the 24-year-old is believed to be viewed as the ideal partner for Robin van Persie.
Meanwhile Pellegrini has just two recognised front-men – Sergio Aguero and Edin Dzeko – after allowing Carlos Tevez to join Juventus.
After clearing the Argentine’s massive wages, funds are thought to be in place to pursue Lewandowski.
Where should Robert Lewandowski go? City or United?
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