The 25-year-old, whose BVB contract expires at the end of the season, stated in September that he would officially sign a deal with Pep Guardiola's side in January before backtracking on that claim a day later and has repeated his insistence that no agreement is in place.
Lewandowski was also a target for former Manchester United boss Sir Alex Ferguson in the summer and acknowledged that he spoke to the retired Scot before Bayern apparently won the race for his signature, although a proposed switch to Old Trafford was never raised during their conversation.
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"It was a misunderstanding. It is true I had an opportunity to speak with Sir Alex Ferguson [last year] but we didn't mention the transfer.
"One day I would like to play in Premier League. It would be a great experience."
The Poland international had a chance to move to England before he joined Dortmund in 2010, explaining: "There was a proposal from Blackburn.
"I even spoke with the former manager [Sam Allardyce]. In the end, I decided that Dortmund gave me a better chance of development as a footballer."