Chelsea face uncertainty this summer as it is not known who will replace Antonio Conte should he get the sack.
As far as Lewandowski is concerned, reports emerged last week suggesting he was in a meeting with his agent, Pini Zahavi, to consider his future.
Real Madrid had been linked with a move for the Polish hitman as a potential replacement for Karim Benzema, but his performances against them in the Champions League semi-final diminished that prospect.
The Blues look set to overhaul their squad after a disappointing campaign despite FA Cup success.
Among them is Alvaro Morata, who toiled in his debut campaign at Stamford Bridge.
And according to the Daily Telegraph, Morata’s sale could pave the way for Lewandowski’s arrival.
The report suggests Lewandowski could cost in excess of £100million, but the Blues are trying to pursue a deal.
It is said that he is their number one target even though he turns 30 in August.
Were Lewandowski to make a move, it could also help Eden Hazard to persuade him to stay in west London.