The Poland striker showed on Wednesday why he is one of the hottest properties in world football when netting all four goals in Dortmund's 4-1 UEFA Champions League semi-final first leg win over Real Madrid.
While the 24-year-old's contract does not expire until the summer of 2014 and has no release clause, his representative, Maik Barthel, has since claimed his client has agreed a deal with another club and can leave Dortmund this summer.
But Lewandowski, who has previously been linked to Bayern Munich, Manchester United and Juventus, simply wants to concentrate on playing.
He told Polish newspaper Fakt: "I will not comment on pure speculation.
"The media write a lot about me, but that's just their duty. It's hard for me to say now what will happen when the season ends.
"I focus on the nearest game and then the second match with Real. We will see next what life brings."
Lewandowski believes Real were 'clueless' as they slipped from a 1-1 interval scoreline to the heavy defeat.
"They were clueless when we pressed them in the second-half, at times they simply didn't know what to do," he added.
"They weren't too chatty afterwards. They ran to the changing room pretty quickly, while we were celebrating as a team."