The Porto president and former Chelsea and Tottenham Hotspur manager addressed the rumours at a dinner with club-supporting deputies in Lisbon on Wednesday, making the financial reality plain.
"For us, it is a source of pride that FC Porto is associated with a football legend like Lewandowski. Obviously, as you can imagine, the financial burden of a player of that dimension is beyond FC Porto's reach. That is the first thing that seems clear to me. We have three Poles in the team, which is our main attraction at the moment, but Lewandowski is completely beyond our financial possibilities."
Fabrizio Romano quoted Villas-Boas as adding more bluntly: "It is financially impossible for us even to think about Lewandowski."
Barcelona are now awaiting a formal communication from the 37-year-old about his intentions. Club sources believe he has already decided to leave but have not received official confirmation. Barcelona's executive team are actively exploring replacement options — with Chelsea's João Pedro having emerged as the primary target, though Chelsea have flatly refused to open negotiations.
Lewandowski's options appear to be settling around a small number of clubs. Al-Hilal of Saudi Arabia are understood to be offering a contract worth around €90 million per season. MLS clubs have also made contact. Several European clubs have enquired, though his salary demands have deterred most of them — including the Italian clubs initially linked.
The Pole arrived at Barcelona in the summer of 2022 and has scored 119 goals in 191 appearances for the club, winning the LaLiga title in consecutive seasons. This term he contributed 18 goals across 44 appearances. Hansi Flick has publicly valued his experience and influence, but the club's accounts require a significant reduction in the wage bill and Lewandowski's departure would free considerable resources.