Robert Lewandowski is under contract with the Bundesliga club until the end of the 2013-14 season, but he’s refused to sign an extension and has been linked with a move to the Premier League leader Manchester United this summer.

Manchester United are one of several clubs thought to be interested in the 24-year-old, with the report claiming Bayern Munich, Chelsea and even Arsenal are monitoring developments.

But Dortmund say they will not entertain offers for their star striker, who leads the Bundesliga golden boot race with 20 goals, after May and the club’s general manager Michael Zorc told Kicker he’s not received any offers so far.

Michael Zorc said: “We have clearly positioned ourselves. We hear there is interest. But until now we have not received any offers.”

United were first interested in the player last summer before eventually signing Robin van Persie, but there has been speculation that Sir Alex Ferguson remains keen on the 24-year-old. Recent reports, though, have claimed that Bayern Munich were in advanced negotiations with the player.

Bayern Munich are in pole position to sign the Dortmund striker, with speculation claiming a deal for the forward is already agreed.

The striker has been a major reason behind Dortmund’s success over the last few years. However, the Poland international has made it clear that he will not be extending his contract with the club and has been linked with moves to Bayern Munich and Real Madrid, as well.

Despite his future lying elsewhere, Dortmund manager Jurgen Klopp has still been preferring him as the main striker for the club. He is all set to lead the attack for the German club when they take on Malaga in the Champions League quarterfinals tomorrow afternoon.

But there’s been no confirmation from either party. The report also suggests Lewandowski will command a fee around the €30m mark, and with interest from the likes of Manchester United, Chelsea and Bayern Munich, it wouldn’t be a surprise to see that figure driven higher.

Robert Lewandowski has five goals from nine Champions League appearances this term, but failed to find the net during Wednesday night’s 0-0 draw with Malaga at the quarter-final first-leg stage.

Lewandowski is not the only striker to be linked to Manchester United, with the club also interested in Galatasaray striker Burak Yilmaz, reports the Daily Mail. The 27-year-old has been a major success since moving from Trabzonspor last summer and is the joint-second top scorer in the Champions League with eight goals. That form is said to have attracted interest from the likes of Arsenal and Liverpool, as well as United, and manager Fatih Terim admits it will be difficult to keep the Turkey international.

As of right now, Bayern Munich represent the biggest competition in Manchester United’s battle to sign the Borussia Dortmund striker.

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