After his sensational four goals against Madrid last night, any provisional fee is likely to be scrapped, and Dortmund are best off selling the striker abroad for the highest bidder, ones who are not domestic rivals.
But where in the Premier League best suits the Poland international?
We run the rule over the five front-runners for the forward, who has just one year remaining on his contract.
There is no secret that Sir Alex Ferguson is an avid fan of the striker’s talents and has been quite open about the interest in having the pleasure of working with him.
The only real stumbling block is whether United truly need him. With Wayne Rooney, Robin Van Persie, Javier Hernandez and Danny Welbeck all at his disposal you could easily say no.
But if Fergie wants him badly enough he could make it work. Whether it means moving on Hernandez and developing Rooney into a central midfield playmaker be sure of one thing; if Sir Alex wants him I have no doubt he will get him.
City have had a disappointing season as their cross-city rivals have cantered to a championship reclaim. Changes are and can be expected in the summer.
One area that will be looked at is up front. Their over-dependency on Sergio Aguero was made clear and after Mario Balotelli exited in January the lack of another front-line striker cost them dear when Edin Dzeko stopped firing.
A swap deal involving Dzeko could be on the cards.
Fernando Torres has certainly been banging in the cup goals but his league form has been poor; while Demba Ba has not exactly ignited since his arrival in January.
A front-line centre forward could be the missing cog in the machine at Chelsea especially with the goals of Frank Lampard disappearing in the summer. Without a 30 goal a season striker The Blues haven’t a chance of Premier League triumph; Lewandowski could fill that void.
I think Arsenal could do with another striker. Olivier Giroud, Lukas Podolski and Theo Walcott are the current options to spearhead the attack and someone of Lewandowski’s class would fit in perfectly.
However I think Wenger has too much faith in Giroud to bring in an almost identical striking talent; even if Lewandowski is a better option.
In terms of where he would have the biggest impact there is no doubt in my mind that White Hart Lane is the perfect location. With Jermain Defoe and Emmanuel Adebayor leading the line all alone at the moment a star striker is more than necessary in North London.
If Lewandowski could come in and score 30 goals for the club there is little doubt they may be in a title challenge this time next season.
However; first of all they need to finish in the top four because I cannot see him switching Borussia Dortmund for a team in the Europa League.
Where do you think Lewandowski will end up?
image: © Piotr Drabik