Madrid have switched their focus to the Poland international because of "the difficulty involved in signing Harry Kane from Tottenham Hotspur."

The Liga and Champions League holders are planning a big summer overhaul after a disappointing domestic season that has seen them fall well behind Barcelona.

The Independent says they "want to bring in primary objective Neymar from Paris Saint-Germain along with a goal scorer and a new goalkeeper" -- and Lewandowski is seen as the player to fill the striking role.

Madrid president Florentino Perez "has long been a fan of Lewandowski," reported to be keen to leave Bayern, and has switched his attention to him after deciding that a move for Kane would be all but impossible.