Reports earlier this week claimed that the Gunners were readying a £35m swoop for the centre-forward with their pursuit of Real Madrid’s Karim Benzema proving a challenge.
However, according to the Daily Star, United have been backed ahead of the Gunners to clinch his signature this summer.
Lewandowski is 7/4 to swap the Allianz Arena for Old Trafford, while odds are 5/1 that he heads to the Emirates.
Lewandowski produced an outstanding volley on the edge of the box against AC Milan in their Audi Cup clash and scored the winner as Bayern beat Real Madrid on Wednesday night.
He scored 17 Bundesliga goals last season, in another dominant campaign for the Bavarians.
With a possible price-tag of £35m, it’s a surprise that there isn’t further interest as deadline day fast approaches.