Barcelona are considering Gerard Pique's position at the club as they look to ease the wage bill and allow further transfers.
This comes after LaLiga president Javier Tebas told Marca the Catalan club 'cannot sign Lewandowski' in their financial current state.
Pique is reportedly among the highest earners at Barcelona, with Diario AS claiming he makes over £16million per season.
The 35-year-old has won 21 major trophies in 14 years with Barca as well as a World Cup and European Championship with Spain.
His powers have dwindled slightly in recent years as injuries have limited his playtime. He has played in just over half of Barcelona's league games across the past two seasons.
According to Diario AS, Barcelona 'do not know' how to deal with the defender given his status as a club legend and popularity with fans, but his high wages, injury problems and tendency to be 'at the centre of controversies' make him an ideal candidate to be axed.
Pique has made headlines this month for his high-profile split with long-term girlfriend Shakira after 12 years amid rumours of infidelity.
In the past few years, he has also been embroiled in a spat over the leadership of the Spanish FA and fined nearly £8,000 for abusing police after receiving a parking ticket.
Barcelona's current financial situation means they must sell players before they can register new signings. Despite this, the club is currently heavily linked with Bernardo Silva and Robert Lewandowski.
If the club is to compete with rivals Real Madrid again, they may have to sacrifice players like Pique for the good of the team.