Information has been relayed that Pavard, 26, will not renew his current deal with Bayern, which expires in 2024.
The Bundesliga giants are, therefore keen to cash in on the Frenchman to avoid him leaving on a free transfer in two years.
Barcelona are keen on bolstering its right-back position and have set their sights on Pavard.
The French defender has made 17 appearances across competitions this season, scoring three goals.
He arrived at the Allianz Arena from VfB Stuttgart in 2019 for £31.5 million.
Pavard offers versatility as he can play anywhere along the backline and has also played in an advanced right-midfield position.
However, a potential deal for Pavard is not an easy one as Bayern are in no rush to offload the defender.
Barcelona will have to cough up a fee for the Frenchman if they want to sign him in the near future.
Given the economic crisis at the Nou Camp, they may have to bide their time before being able to make a reasonable offer that both sides will find suitable.
If they do manage to sign Pavard, he will link back up with Lewandowski who spent three seasons playing alongside the French right-back.
The Polish striker joined Barca from the Bavarians this past summer for £40.5 million.
Barcelona manager Xavi to rest Lewandowski for their clash with Viktoria Plzen on 1 November
Barcelona have already been eliminated from the Champions League in the group stages for the second consecutive season.
A 3-0 defeat to Bayern on 26 October following Inter Milan's 4-0 earlier that day condemned Xavi's men to relegation to the Europa League.
The Blaugrana head to the Doosan Arena on the final matchday of Group C to face Plzen, who sit bottom on zero points.
With Barca already confirmed to be playing in the Europa League playoffs, Xavi has decided not to risk Lewandowski for the game.
The Polish striker hit a vital winner against Valencia on 29 October which has taken them to within a point of first-placed Real Madrid in the La Liga table.
He has now scored 18 goals in 17 appearances across competitions this season.
However, the former Bayern striker has felt minor discomfort and will sit out the Plzen encounter.
Xavi said (via BarcaUniversal):
“Lewandowski has a minor discomfort. He was on the squad list for the match against Viktoria, but in the end we preferred him to rest. He’ll be fine for Saturday’s game.”