Lewandowski is said to be "very close" to leaving Barcelona after four years, with his contract expiring in June.
The 37-year-old has already fielded significant interest from clubs across Europe, the US and Saudi Arabia, with Al-Hilal reportedly offering Lewandowski a staggering €90 million-per-season contract.
Porto have also shown admiration towards the legendary striker, although his huge wages appear to be a stumbling block, and president Andre Villas-Boas has shut down any potential speculation.
“As you can imagine, it’s financially impossible for us even to think about Lewandowski," the Portuguese boss said.
Lewandowski's next move is likely financially motivated, as it could be his final club before he announces his retirement.
The Poland international has an impressive 22 goal involvements in 44 appearances for Barcelona this term, as he continues to prove why he's one of Europe's greatest ever strikers.