Bayern bosses have said they would not let him go but are reportedly ready to listen to offers of €50 million ($50 million) or more.
Bayern Munich officials insist Lewandowski will remain part of the group until his contract expires in 2023.
Robert Lewandowski scored three times as Bayern Munich rolled into the Champions League quarterfinals with a 7-1 win over FC Salzburg at the Allianz Arena.
Bayern Munich displayed the Ukrainian national colours on screens at the Allianz Arena ahead of Bayer Leverkusen match.
The red hot Osimhen led Napoli’s attack brilliantly on the day, giving Napoli the lead in the 69th minute courtesy of an assist from Adam Ounas.