The Poland international has supposedly caught the attention of the Champions League semi-finalists, but his current club have ruled out a move in the summer
A number of recent reports suggested that the Bavarians are interested in signing the Poland international, but the trainer has insisted that the forward is not for sale.
"He is unavailable. Who do they think we are? Do Bayern really think they can just come along and ask 'Lewi' whether he wants to come play for them if Mario Gomez can't play for some reason," Klopp stated to Sport Bild.
"That is utter nonsense and can be ruled out."
Lewandowski joined BVB from Lech Poznan in the summer of 2010, and has developed into a key player this term. He has netted 20 times in 32 Bundesliga appearances in 2011-12.