MUNICH, GERMANY – MAY 08: Robert Lewandowski of Bayern München celebrates his third goal during the Bundesliga match between FC Bayern München and Borussia Mönchengladbach at Allianz Arena on May 8, 2021 in Munich, Germany. Sporting stadiums around Germany remain under strict restrictions due to the Coronavirus Pandemic as Government social distancing laws prohibit fans inside venues resulting in games being played behind closed doors. (Photo by Alexander Scheuber/Bundesliga/Bundesliga Collection via Getty Images)

Kylian Mbappé’s reluctance to commit his future to Paris Saint-Germain – despite Neymar doing so with a new deal at the Parc des Princes, leaves the Ligue 1 side’s summer plans up in the air. 
The big-spending French powerhouse could enter the market to make a splash if the superstar 22-year-old forward exits, with prolific Bayern Munich striker Robert Lewandowski – who equalled Gerd Müller’s all time Bundesliga scoring record for a single season on Saturday – emerging as a potential target.
PSG are currently in a Ligue 1 title fight but were knocked out of the Champions League semi-finals by Manchester City after beating Bayern in the previous round.

L’Equipe claims that PSG have put Bayern Munich forward Lewandowski firmly on their radar, should Mbappé decide to leave.
Mbappé has been heavily linked with Real Madrid along with Liverpool and Manchester United.
L’Equipe reports that PSG will want to be proactive and land a major signing if Mbappé exits and the Bundesliga top scorer is top of their list, even if Bayern are determined to keep him.
Lewandowski is contracted with Bayern until 2023 although there have been some rumblings about entertaining a move elsewhere.