The Polish striker, who has previously canvassed the idea of working with Jose Mourinho at Old Trafford, has claimed 110 goals in 147 games for the German side since arriving in 2014.
'I like that Chelsea are looking at him because next year it is going to be a little bit different [than last season],' the ex-Netherlands forward told ITV.
The Blues and United are both hunting new centre-forwards this summer and have been credited with interest in Lewandowski, who has scored 100 goals in 129 games during three seasons at Bayern.
But it would be little surprise if Bayern are indeed keeping their options open on Lukaku in case Lewandowski agitates for a move away from the club.
He finished second in the race for the Bundesliga top scorer title with 30 strikes, one behind Borussia Dortmund star Pierre-Emerick Aubameyang.
Robert Lewandowski is under contract at Bayern and only recently renewed his deal until 2021.
'That's what Lewandowski has been doing at Bayern so he's used to that.
Bayern meanwhile will have a vacancy should Lewandowski leave, but have never shelled out more than £35m for a player in their history, an amount the Bavarians just dropped on midfielder Corentin Tolisso this summer.
This move could also help fast-forward Diego Costa's exit from Stamford Bridge, as the Brazil-born Spain worldwide is still craving a return to work under his former boss Diego Simeone at Atletico Madrid.
"There is no discussion with other clubs and Bayern will not give any".
Chelsea are now favourites to sign the striker at odds of 5/4, with United not too far behind at odds of 13/8.
The Polish global is the sort of player whose goals can fire a team to a title.
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