The Polish striker, who has bagged nine goals in 15 Bundesliga starts this season, has garnered a host of admirers, not least the Premier League leaders.
As exclusively revealed by Goal.com, Juventus have also made an enquiry and with Lewandowski nearing the final year of his contract, Dortmund could be forced to cut their losses.
"As often as I am talking to Robert, I do not have the impression he wants to leave us,” club executive Hans-Joachim Watzke told Sport Bild.
"We will have to make decisions in this case at the end of the season. We may decide on economical factors.
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"It's a decision we will have to take. It's our decision. It's not something to be decided by others."
Dortmund have a firmer stance regarding the future of Mario Gotze, who reportedly has an exit clause in his contract, and Watzke was adamant the young playmaker would not leave the club.
"We do not comment on contract details,” he continued. “Mario says he does not want to leave the club in the near future. His management says so too and we would not let him go."
Liverpool’s on loan midfielder Nuri Sahin, whose start to life at Anfield has been blighted by injury, has been linked with a return to Dortmund, a move Watzke would welcome.
He added: “If he comes to us and says: 'I do not want anything stronger than to play for Dortmund', we will deal with it. But it has to be under realistic conditions."