Barcelona have made a first offer of €32m for Bayern Munich striker Robert Lewandowski.

That figure might not, though, be high enough for a player of Lewandowski's quality, as it is believed that Bayern want 40m euros for the forward.

Bayern CEO Oliver Kahn, however, has again ruled out an immediate exit for the player, saying that "this question is not on the table", adding that "Robert Lewandowski has a contract until 2023 and will honour it".

He added that an offer has been made to him beyond that date.

"We have made a concrete offer to his adviser, otherwise we certainly wouldn't say that," he said.