Off contract in June, Lewandowski has admitted this week he could hang up the boots at the end of the season.
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Barca are yet to open talks with the 37 year-old Poland international about a new deal - and instead are weighing up moving for a replacement.
The Guardian says Kane tops their shortlist, particularly given his contract carries a €65m buyout clause - which can be triggered in 2026.
Barca are prepared to meet Kane's clause to bring him to Spain next season.
However, the England captain could need some persuading given how happy and settled he and his family are in Munich.
