The European champions plan an overhaul of their attack at the end of the season, and are looking to reshape the famous 'BBC' of Gareth Bale, Karim Benzema and Cristiano Ronaldo, and want to bring in primary objective Neymar, a goalscorer, and then a new goalkeeper.
President Florentino Perez has become enamoured with Kane and Spurs manager Mauricio Pochettino but the difficulty of doing either deal has naturally seen him look to other options. He has long been a fan of Lewandowski, and even directly spoken with the Polish striker in the past.
Those close to the striker meanwhile say that Real Madrid has long been his dream move, and that the recent switch of representative to Pini Zahavi is seen as last chance to get to the Bernabeu now that he's 29 - set to turn 30 in August - given the Israeli agent's good relationship with Perez.
Chelsea have also been mooted by Lewandowski's camp as a potential destination, as he is said to want a new challenge after almost four years at Bayern.
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