According to The Daily Star, David Moyes admits he is not courting the Pole's signature this January after admitting he'd struggle to fit him into his starting XI.
This shouldn't come as a surprise, as despite "Lewy" remaining one of the most attractive free-agent signings coming up, it's been clear for more than six months that his eventual destination will be Bayern Munich.
In September he told Sport1, via The Guardian, that he would officially announce his intention to join the Bavarian giants in January, as that would be the earliest point at which he could sign a pre-contract agreement.
He was seemingly promised a move earlier this summer, but after Bayern activated Mario Goetze's release clause, BVB generals decided against selling two star assets to their direct rivals in one window.
To compensate, Lewandowski was rewarded with a pay-rise, as per EPSNFC, to play out his final season at Signal Iduna Park, but this doesn't change his long-term plans.
The former Lech Poznan hitman was never crossing the channel to England, so for Manchester United to declare themselves out of the race at this point is...well, odd (it could be argued they were never in the race).
In any case, Moyes is right: recruiting Lewandowski would make his current striking headache all the more fierce.
There are suggestions from fans that the Wayne Rooney-Robin van Persie partnership isn't jelling this year, and with Javier Hernandez feeling unwanted on the sidelines behind Danny Welbeck in the pecking order, adding a fifth striker can't be the answer.
True, Lewy is a world-class player, and while his stock has been overly inflated by one magnificent four-goal haul against Real Madrid in the UEFA Champions League, he'd still sit ahead of Welbeck and Hernandez.
For better or worse (in terms of performances), though, Moyes appears to have RvP and Rooney happy playing together, with neither star in an unwanted position or role.
It's a delicate balance at a delicate time at the club, and a "wrong" move in acquiring Lewandowski could tip the scales.
Fear not, readers; the Lewandowski saga is nearly over. He's going to Bayern, everyone knows it, and on January 1 there's a chance this will all be put to bed.
United are fully aware of that and are rightly looking at other options in difference positions.