Germany and Bayern Munich legend Lothar Matthaus claims the Bavarians have agreed a deal with Borussia Dortmund over the transfer of striker Robert Lewandowski.

The 24-year-old, who has been heavily linked with Manchester United since last summer, is now understood to be a top target for Bayern, following his impressive performances for the Bundesliga champions over the past two years.

Robert Lewandowski

Recent speculation stated Bayern have already agreed a deal with Dortmund that will see the Poland international move to the Allianz ArenA in the summer, to become new manager Pep Guardiola's first signing. And though the Borussians played down this report last week, Matthaus has now re-fuelled the rumours.

"I was on the road this week. I heard that Lewandowski has an agreement with Bayern. Only the date of the move remains undecided," quoted Matthaus as saying.

"Lewandowski's contract runs out in 2014 and Dortmund will only get a fee in 2013 - surely a high fee. I heard it was something between €25m - €30m [£21m - £25m], otherwise he will go to Bayern for free next year," the 51-year-old pointed out.

Lewandowski, who joined Dortmund from native side Lech Poznan in 2010, has made 29 appearances for the club in all competitions this season, notching 19 goals and eight assists. Matthaus feels the Pole's link-up play and work rate could make him a better option for Guardiola than Bayern's current striker Mario Gomez.

"I think he is a player that fits more into the system of Guardiola than Gomez. He showed Guardiola last week in [Bayer] Leverkusen how a forward is not only an attacker but also drops deeper," Matthaus added.

Dortmund Tracking Dzeko - Report

Meanwhile, Dortmund are considering a summer move for Manchester City striker Edin Dzeko as a replacement for Lewandowski, according to the Daily Mirror.

The Bosnia international has been used mostly as a substitute by Roberto Mancini this season and the report claims the Borussians are planning to lure the former Wolfsburg star back to the Bundesliga.