The 37-year-old Poland international is leaving Camp Nou, prompting a search for a long-term replacement to lead the attack.
Atlético Madrid forward Julián Álvarez remains a top target, although the Spanish club have repeatedly insisted he is not for sale.
Álvarez is also attracting interest from Arsenal and Paris Saint-Germain, further complicating Barcelona’s pursuit.
Another name under consideration is Chelsea forward João Pedro, 24, who has been linked with a possible switch to La Liga.
Harry Kane, 32, is also being monitored despite being under contract at Bayern Munich and reportedly content in Germany.
According to Mundo Deportivo, Barcelona are currently prioritising three main options as they evaluate their striker strategy for next season.
However, no formal bids or contract offers have yet been submitted for any of the players.
Barcelona are understood to have set aside a transfer budget of around €100 million specifically for Lewandowski’s replacement.
The club are now weighing up whether to pursue a marquee signing or opt for a more sustainable long-term profile in attack.