LaLiga's 1:1 financial rule has given the Spanish giants more leeway, with any euros generated from player sales or wage reductions can be spent on signing new players for their squad.
According to Florian Plettenberg, if Barca turn down a permanent move for Marcus Rashford from Manchester United following his loan spell, the club could save up to more than €40m gross per year through his departure and Lewandowski's.
The Polish legend left Catalonia almost two weeks ago after calling time on his four years at Camp Nou, while talks continue over signing Rashford permanently.
Barcelona have already agreed a €80m transfer for Anthony Gordon from Newcastle United to add more pace to their forward line, and they're also preparing a €100m offer to Atletico Madrid for Julian Alvarez.