United have been linked with the striker since the summer when they took former team mate Shinji Kagawa to Old Trafford.
During Euro 2012 his national team coach Franciszek Smuda claimed (in his opinion) that the striker would make the move to Old Trafford, but Lewandowski remained at Dortmund.
The link between the player and the club has refused to die and has picked up recently in light of the impending January transfer window. A number of news outlets are reporting that the move is close to being a done deal but the striker has refuted this via his personal Facebook page.
Speaking this morning Lewandowski said:
“I know nothing about [a move], pure speculation. I’m at home, resting.”