The prolific attacker has revealed that a transfer to the Bavarians would be tempting, but added that he's focussed on his current club for now
The Poland international was linked with the Bavarians earlier this year, but a transfer never materialised as they opted to sign Mario Mandzukic from Wolfsburg instead.
Nevertheless, Lewandowski has refused to rule out a move to the Allianz Arena side in the future.
"I do not know what will happen after this season. I can not and will not rule anything out. That would not be professional," Lewandowski stated to Sport Bild.
"Bayern Munich? They are always an interesting option and one you can not just ignore. They are such a big club.
"However, I am completely focused on Borussia Dortmund for now."
Lewandowski has a contract with Bayern until June 2014.