Lewandowski, who has also been linked to City's rivals United, has a contract with Dortmund until June 2014 and reports in Germany claimed the Premier League champions were prepared to offer striker Edin Dzeko in exchange for the Pole this summer.
The 24-year-old has struck nine goals in 15 Bundesliga games this season but his team are way off the pace set by leaders Bayern Munich.
"There has been no contact from Manchester City, either about Robert Lewandowski or any other player," said Dortmund chairman Hans-Joachim Watzke.
"There has also been no contact (about him) with any other club."
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