The Premier League champions have been tracking the Borussia Dortmund man for some time, with some speculation suggesting that they could make an official move for his signature in the coming months.
The prolific Pole was said to be on the verge of joining Bayern Munich, but a deal appears to be off with his employers far from keen to sell their star man to a domestic rival.
This was thought to have left the Red Devils in pole position, but now Barcelona have entered the running.
The Spaniards are keen to bolster their attacking options this summer, and see Lewandowski as somebody who can offer physical presence in attack, while still fitting in with their core philosophy of stylish, technical football.
Lewandowski’s current contract expires at the end of next season, and Dortmund are desperate to sell this summer to avoid losing him for free.
Barca may offer youngster Gerard Deulofeu – who is thought of as one of the finest emerging talents at the Nou Camp – in exchange.
The Catalans have already been active in the transfer market of late, concluding a deal for Brazilian superstar Neymar.
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