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The club have refuted rumours that the 24-year-old striker is on the verge of joining rivals Bayern Munich after he reportedly topped incoming boss Pep Guardiola's summer wishlist

Manchester United target Robert Lewandowski is not close to sealing a move to Bayern Munich, according to Borussia Dortmund sporting director Michael Zorc.

The Poland international has been repeatedly linked with a move away from Dortmund having emerged as one of Europe's leading goalscorers in recent years, and it is understood Bayern Munich are the front-runners to land the 24-year-old.

As Goal.com revealed back in December, Bayern could face strong competition for his signature from Manchester United, though, with the club's manager Sir Alex Ferguson known to be an admirer, but Zorc has denied the rumours and insisted there were no fresh developments on Lewandowski's future.

"There is no new state of play. We will not comment on that, because nothing has changed for us," Zorc told Sport1.

"If a player negotiates with another club, we cannot stop that. But as we speak, we do not know anything about it."

Bayern declined to comment and Dortmund later released a statement saying: "We do not comment on rumours, no matter what they are like."

However, according to Spiegel, Bayern are nearing an agreement with Lewandowski and will begin negotiations with Dortmund.

Lewandowski has netted 18 times for Dortmund in all competitions this season and is believed to be among the names on Pep Guardiola's wishlist when the former Barcelona boss takes charge next season.

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