Sport reports that the 30-year-old’s heart set on a move to Barcelona.
The Poland International is leaving Bayern Munich this summer after failing to agree a new deal with the Bundesliga champions with only 12 months left on his current contract.
The Blues are in talks with Italian side, Inter Milan over a move that will see Romelu Lukaku leave Stamford Bridge as Lewandowski emerges as Thomas Tuchel’s first choice.
Despite Lewandowski turning 34 by August, Tuchel is said to be a huge admirer of the Poland international.
But while Chelsea and Paris Saint-Germain have made offers, Lewandowski will choose a move to the Camp Nou, SPORT reports.
Barcelona will have to pay €40million to sign the striker, with the Catalan giants under extreme financial pressure that has left them unable to register new arrivals- Andreas Christensen and Franck Kessie.