Robert Lewandowski has reportedly made a decision on the offer from Chelsea after confirming he wants to leave Bayern Munich.
Read: Official: Barca's Second Big-Name Departure Confirmed
The Polish striker has made it clear over the past few weeks that his time with the Bavarians is over even though he has one year left on his current contract.
However, Bayern have also reiterated that their stance that last season's Bundesliga Golden Boot winner is not for sale despite his plea to leave.
Barcelona, Chelsea and Paris Saint-Germain have been keen admirers of the 33-year-old, who confirmed he only wants to join the Spanish giants next season.
That comes as a blow to the Blues after the Metro reported Lewandowski has turned an offer from the Premier League outfit.
A number of reports claim that coach Thomas Tuchel identified Lewandowski a top choice to replace Romelu Lukaku, who is set to return to Inter Milan after just one season at Stamford Bridge.
With his sights set on a switch to Spain, it is being reported that the Catalan outfit need pay €40million for the striker's services, despite the publicised financial struggles.
Here are 10 players confirmed to be leaving their respective clubs during the 2021/22 campaign:
