The German club's sporting director has insisted the in-demand forward has not been the subject of an offer, despite interest from Premier League clubs
The Polish star is well sought after with Juventus and Manchester United strongly rumoured to be chasing him, but the German club are insistent that no bids have yet been made.
"As it stands there is neither a request nor a formal offer for Robert Lewandowski, [so] how could we have possibly rejected anything?" Zorc told Spox.
The striker has refused to extend his contract with Dortmund beyond 2014 and the Bundesliga side are now set on selling him.