Remarkably, Sir Alex Ferguson appears to be going after another striker despite adding Robin van Persie to his ranks this summer and overseeing 48 league goals in half a season.
First thoughts on this transfer gravitate to the "pointless" side of the spectrum, but on closer inspection, it appears a worthwhile deal.
Here are five reasons why:
The price being floated by Bild is £18 million.
That's an insanely low price for such a world-class star, and any club would be mad to pass up on this deal if they've got the funds to secure it.
Whether or not you're in desperate need of a new forward, Lewandowski's next move—if successful—could be his last.
That's a big reason to take the plunge and go for it, even if there appears to be no immediate benefit.
When Robin van Persie signed for Manchester United, Sir Alex Ferguson already had Dimitar Berbatov, Wayne Rooney, Javier Hernandez and Danny Welbeck on the books.
Berbatov left, but that still left SAF with four quality strikers. Some questioned why on earth United need more firepower, but it became clear the manager was determined not to lose the title on goal difference ever again.
With Rooney drifting into a midfield role half the time now, it's a safe bet to suggest the addition of Robert Lewandowski would make him their fourth striker.
Robert Lewandowski could easily fit in alongside Robin van Persie, with Wayne Rooney dropping into an attacking midfield role.
Borussia Dortmund play superb football, which is free-flowing and easy on the eye, so the interchanging of positions and clever movement at Old Trafford is a style "Lewy" would fit right into.
It should also be noted that the Polish hitman is just 23 years of age, whereas the Dutchman is 29. Robin won't last forever, and when he's gone, United need to make sure they've got elite quality to replace him in three to four years time.
Why not just purchase said quality now?
Wayne Rooney moving permanently (or unless an injury crisis hits) to midfield can only be a good thing.
He has the ability, skill set and physicality to provide a Frank Lampard-esque influence from further back, and the Englishman gets visibly frustrated when he's locked out of games.
Moving him into the areas where he can take control of the game will ease his frustrations when things aren't going United's way, and allow Sir Alex Ferguson to inject Rooney's fire into the more influential areas on a regular basis.
If you've opted to move Wayne Rooney into midfield or if he's up top and needs to come off injured, would you rather have world-class, all-round star Robert Lewandowski off the bench, or the one-dimensional Javier Hernandez?
"Chicharito" has done nothing to deserve benching, but he's not an all-purpose player. With the modern game bringing those who have broad skill sets to the fore, the Mexican faces real danger of slipping out of Sir Alex Ferguson's thoughts.
When you have a team that is as proficient as United, you're able to afford an extreme luxury of choice. That might be enough to see the excellent poacher out in favour of a new Polish model.