The German champions have once again stressed that the Poland international is not bound for Old Trafford, while adding BVB have not received any offers for the striker
Poland coach Franciszek Smuda stated last week that the 23-year-old has all the right attributes to play for Sir Alex Ferguson's side, fuelling speculation that a transfer could be on the cards.
Nevertheless, Watzke has ruled out a summer move, before adding that BVB have not received any formal offers for the striker.
"It doesn't matter what's being said. I don't know how often I have to repeat this, but Lewandowski will definitely stay with us. There have not been any official approaches," Watzke was quoted as saying by Ruhr Nachrichten.
"We all know how these things go. A lot of stuff is written in Poland. I know Smuda really well. He rates us, and we rate him. It's hard to imagine him saying that [Lewandowski will join United]."
Lewandowski is under contract with Dortmund until the summer of 2014.