The Poland international has 14 Bundesliga goals to his name so far this season, just one less than Bayern's Mario Mandzukic, who has kept Mario Gomez out of the starting line-up in recent weeks.
Bayern are currently 15 points clear of Dortmund at the top of the league and Hoeness says that they already have enough quality strikers.
"The fact is we have three top-class strikers. Therefore we are in no rush or need of new strikers," he told Bild.
"In the past we may have bought a certain player under the thought of weakening a rival. But that can only be an add-on aspect.
"The main aspect for any transfer is: does this transfer strengthen the team?"