The Poland international has scored 36 goals in 39 matches in all competitions this season and has been pinpointed as the man to solve the Sky Blues’ striking woes.
During his time at the Etihad Stadium, City boss Manuel Pellegrini has not benefited from putting his faith in understudy forwards when Sergio Aguero has been sidelined through injury and Guardiola is looking to solve that problem in his first transfer window.
27-year-old Lewandowski has rebuffed previous interest from Premier League clubs but could be tempted by the prospect of continuing his work under Guardiola and the German giants may be willing to accept a hefty fee, having acquired the striker from Bundesliga rivals Borussia Dortmund on a free transfer in 2014.
Any move could, however, see the Wilfried Bony’s City career come to an abrupt halt, with the Ivorian failing to fit into Guardiola’s style of play.
Bony joined the Citizens in early 2015 but has struggled to win over fans since his arrival, scoring just 10 times in 35 appearances for the two-time Premier League champions.