Barcelona have made the first offer in their bid to sign Robert Lewandowski from Bayern Munich this summer. The Catalan club have made the Polish forward their number one target, and have been relentless in their pursuit.

Lewandowski has already confirmed that he wishes to leave the German Bundesliga club. The former Borussia Dortmund hitman feels undervalued at the club, and has refused to sign a new deal with his current contract expiring in 2023.

Bayern are adamant that Lewandowski is not for sale, and are ready to force him to fulfil the final year of his contract with the club. However, the thought of allowing Europe's top marksman to leave on a free transfer is likely to tempt them to cash in this summer when the interest is high.

Xavi Hernandez is in the market for a prolific number nine, and has already made contact with Lewandowski. Barcelona have held talks with his agent Pini Zahavi with a three-year deal already on the table for the Poland international to sign.

Robert Lewandowski
Robert Lewandowski has scored 342 goals for Bayern since joining from rivals Dortmund Christof STACHE/AFP

According to Mundo Deportivo , the Catalan giants have now approached Bayern with an opening offer of around €32 million. It is likely to be rejected by Bayern Munich, who feel they can get a premium price despite Lewandowski having just one-year on his current contract.

Barcelona are willing to improve their offer, with previous reports indicating that the Spanish giants are ready to go up to at least €50 million to bring Lewandowski to the Camp Nou. The striker's desire to play in the Catalan capital is likely to aid their bid to sign him, and force Bayern to accept an offer despite their reluctance to sanction the sale.

The Catalan outfit is mired in financial difficulties and need to majorly slash its wage bill to register new signings in the summer. Xavi has put a number of first-team stars on the chopping block ahead of the summer transfer window.

Barcelona will have to generate funds through player sales if Xavi is to sign all his preferred targets. The likes of Martin Braithwaite, Clement Lenglet, Sergino Dest, Samuel Umtiti and Neto are up for sale, while even regular starter Frenkie de Jong could be offloaded to generate higher revenue.

Newly-appointed Barcelona coach Xavi Hernandez (right) alongside club president Joan Laporta at Camp Nou on Monday. LLUIS GENE/AFP