FC Barcelona has made a first written transfer bid of 32 million euros (33.8 million dollars, or N19.2 billion) for Bayern Munich striker Robert Lewandowski.

The offer has been made for the two-time world footballer of the year, who has said he would not renew his Bayern Munich contract when it expires in 2023.

Lewandowski’s agent Pini Zahavi said: “Of course they can keep Robert for another year, to be fair he has a contract until 2023. But I won’t recommend that. For Robert Lewandowski, Bayern Munich is history.”

Earlier reports had it that Bayern Munich —- who publicly say Lewandowski will complete his contract —- had lowered their demands to 35 to 40 million for the 33-year-old.

But the Poland international can leave for nothing next July.

FC Barcelona is recovering from financial difficulties but coach Xavi has confirmed interest in the Poland star.

Bayern Munich’s director for sport, Hasan Salihamidzic, criticized Lewandowski’s agent Zahavi for “turning his head” and confirmed the club still hoped to keep their player.

“In the conversation with his adviser, we clearly made him an offer,” Salihamidzic said on Sunday. “It is very clear that he has received an offer with a term and a sum.”

Zahavi had previously frustrated Bayern Munich over his involvement in David Alaba’s move to Real Madrid, leading to then-president Uli Hoeneß calling him a “money-grabbing piranha.”

But Zahavi said: “No, there was no such offer.”

Bayern Munich’s apparent pursuit of Erling Haaland, who is leaving Borussia Dortmund for Manchester City, seems to have upset Lewandowski.

Zahavi added: “He has felt disrespected by those responsible for months, that’s the truth. Bayern Munich has not lost the player Lewandowski, but the person Robert.”