Robert Lewandowski
Dortmund manager Jurgen Klopp refuses to comment on speculation linking Robert Lewandowski and Manchester United

Borussia Dortmund manager Jurgen Klopp has refused to be drawn into speculation regarding the future of Robert Lewandowski. The Polish striker has been linked by Sky Sports with a move to Bayern Munich and Manchester United. However, Klopp was dismissive when asked to comment on the future of the front-man.

"There is nothing new to discuss," Klopp said to, "I couldn't talk to him this week so I can't say anything new."

The striker has already informed media and potential suitors he will consider his future at the end of this season. Lewandowski insisted talk of his transfer needed "to cool off" and said "we'll talk after the final match of the season and we'll see". The player's contract runs out in 2014.

The 24-year-old has scored 18 goals for Dortmund this season; 13 in the Bundesliga, four in the Champions League and one in the German cup. The Bundesliga title looks out of reach for Klopp's side, with Bayern Munich already 12 points ahead.

Klopp will be hoping Lewandowski can help inspire a Champions League run. They take on Ukrainian side Shakhtar Donetsk in the next round, having impressed in the tournament with victories over Real Madrid and Manchester City. Lewandowski scored the opener against Madrid in a 2-1 victory at the Westfalenstadion. He also netted twice in the tie against Ajax at the Amsterdam ArenA.

Dortmund chief executive Hans-Joachim Watzke has confirmed he will listen to offers if his star striker indicates he wants to leave the reigning German champions.

"If Robert wants really to (move to) another club, we would sit around a table and talk about everything because we have a good relationship," he said, implying the decision rests solely with the striker.

It is hard to see how the transfer would make sense for the Premier League leaders. Their striking options consist of Premier League leading scorer Robin van Persie, England's top marksman Wayne Rooney, Mexican Javier Hernandez and the promising Danny Welbeck. Whether a move to United interests Lewandowski is also unclear, as the impending arrival of Josep Guardiola at Bayern Munich may sway his decision in favour of the German club.