United have been tracking him for 18 months and had an £18m bid rejected when Sir Alex Ferguson was in charge.

Fergie continued to monitor Lewandowski and considered a second bid in the summer.

But new boss David Moyes has now decided to turn his back on the Borussia Dortmund star.

Moyes has told United bosses he doesn’t want another out-and-out striker.

Starsport understands United are confident Wayne Rooney will sign a new deal at Old Trafford and talks will begin in January.

A club source said: “Lewandowski has been a target but the new manager can’t see where he would fit into the team. Other areas of the squad need strengthening and so the manager has turned his back on Lewandowski so the manager has turned his back on Lewandowski once and for all."