Barcelona will reportedly make a final offer of €40million (£34.5m) in a desperate bid to land top target Robert Lewandowski.    

The Spanish giants have made no secret of their desire to add the 33-year-old, who is in the final year of his contract at Bayern Munich, to their attack this summer. 

Bayern, who recently added Sadio Mane from Liverpool, have so far stood firm but Barcelona are, according to Spanish outlet Sport, ready to make their best - and final - offer to land Lewandowski.

Barcelona are set to make a final offer for Robert Lewandowski (left), according to Sport (right)

Sport detail that Barcelona will commit to £34.5m plus add-ons.

It is said they are not willing to go above that price point given Lewandowski is in the final 12 months of his Bayern contract and is aged 33. 

Lewandowski boldly went public earlier this summer stating that he sees no future for himself at Bayern Munich.

That was expected to speed up his departure but heading into late June he remains frustrated in Bavaria.

Sport's report continued to say that Barcelona president Joan Laporta has not lost hope in sealing a deal and made a call to Lewandowski and his agent, Pini Zahavi, last week, calling for patience.

In that call it is reported that Lewandowski was told he remains their top target and delays are down to the club's perilous financial situation, which requires player sales to allow room on the salary cap to register new players. 

Lewandowski reportedly made a request to Laporta that a deal is wrapped up before July 12, which is when pre-season begins for Bayern.

Speaking prior to Poland's Nations League clash with Wales earlier this month, Lewandowski left no room for doubt that his career with the German club was 'over'.   

'My era at Bayern is over. I don’t see any possibility to continue playing for this club,' he said. 

'Bayern’s a serious club and I believe they won’t keep me – I don’t want to play there any more.'

'A transfer is the best solution. I hope they don’t stop me.'  

Barcelona manager Xavi sees Lewandowski as the ideal spearhead for his rebuild ahead of his first full season in charge. 

Pierre-Emerick Aubameyang has been leading the line for Barca since joining the five-time Champions League winners from Arsenal in February. 

LaLiga champions Real Madrid finished 13 points ahead of Xavi's second-placed side in 2021-22, scoring 12 more league goals than their closest rivals.

Much change is expected at Barcelona this summer, with Manchester United closing in on the £70m signing of midfielder Frenkie de Jong.