
The 29-year-old Bayern Munich striker left The BVB in 2014 summer after his contract had ended with the club. Since then, he has become a consistent performer and has finished as the top goal-scorer in two Bundesliga seasons (30 goals in 2015/16 & 29 goals 2017/18). Having played 195 matches for Bayern, Lewandowski has scored 151 goals.
Dortmund has had a busy summer transfer window where they have already brought - Swiss goalkeeper Marwin Hitz, German winger Marius Wolf, Danish midfielder Thomas Delaney, German goalkeeper Eric Oelschlagel, French centre-back Abdou Diallo and Moroccan defender Achraf Hakimi (on loan).
However, Watzke is still willing to spend around 100 million Euros for Lewandowski. He stated that the club can only go for a big money transfer like this if they have been highly convinced about the player, and Watzke has this kind of faith on the Polish striker. Bundesliga clubs have never spent this much of money on a player.
While Dortmund sold Ousmane Dembele to Spanish La Liga giants Barcelona last summer for the record 105 million Euros plus further add-ons (only € 100 million+ transfer in Bundesliga history), Julian Draxler's signing in 2015 summer is still the highest expenditure by a German club as VfL Wolfsburg had bought him from another German club FC Schalke 04 for 43 million Euros.
In a recent interview with SportBILD, Watzke spoke about the increasing transfer fees of the top potential players. He said, "The players in the top segment no longer cost 50, but rather 100 million euros. We could handle that, too, if we absolutely want to have a player and are convinced of it by a thousand percent. But I'm honest, I much prefer to form such players myself. BVB has always been strongest when developing its stars."
He further added, "Robert knows the business, the league, even the club and we know he would work right away. Only a handful of players in the world can give you this security. For such a player, I would be willing to pay even 100 million euros."
At the age of just 21, Lewandowski had joined Dortmund in 2010 summer from the Polish club Lech Poznan for the 4.75 million Euros. During his tenure in the club, he gradually grew as a consistent performer who had won his maiden Bundesliga Top Goal-scorer award in 2013/14 season after scoring 20 goals.
He made a major impact in the 2012/13 UEFA Champions League, where his club Dortmund had finished as a runner-up after losing against their arch-rival Bayern Munich in the final at Wembley Stadium (London). The striker had played 187 matches for The BVB and had scored 103 goals.