Bayern won't make it easy, though, and have communicated to the player's camp they will reject Barça's second offer, worth €32m plus €5m in add-ons.
The German club feel the Poland star is worth more. It seems they want €40m up front and in one lump payment.
Bayern now have more urgency to solve the situation as they are close to signing Sadio Mane and hope Barça will up their bid for Lewandowski.
Barça are working hand in and hand with the player's agent, Pini Zahavi, and their first offer was €30m but Bayern remain committed to getting what they want for the 33-year-old, who has a contract until 2023.