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Lewandowski, who has scored 29 goals in all competitions this season, has split with Cezary Kucharski, his Polish agent of ten years, and is working with Pini Zhavi.
The 74-year-old Israeli is a major figure behind the scenes in international football and has close links with Real.
He helped broker last year’s deal which took Brazil star Neymar to PSG from Barcelona for 222 million euros ($272.9m).
Lewandowski, 29, has a Bayern contract until 2021.
He also works with German agent Maik Barthel, who helped organise his move to Bayern from Borussia Dortmund in 2014 on a free transfer.
However, Lewandowski, the Bundesliga’s top-scorer this season with 20 league goals, has repeatedly denied rumours linking him to Real.
The Poland forward repeated his stance after failing to score despite 10 shots on goal in Saturday’s goalless draw at home to Hertha Berlin, which left Bayern 20 points clear in the league table.
“I haven’t heard anything from Real Madrid, I don’t know whether my agent has and people will write what they want, but it doesn’t interest me,” he said having missed out on claiming the outright record of scoring in 12 consecutive home league games.
Lewandowski struck twice last Tuesday when Bayern thrashed Besiktas 5-0 in Munich in the last 16, first-leg, of the Champions League and has scored 29 goals this season in all competitions.
On Friday, Bayern’s head coach Jupp Heynckes said Lewandowski’s change in agent is not significant.
“A player is allowed to change his agent, it doesn’t mean anything,” said Heynckes in Munich.
“Bayern wants to — and will — keep our top players.”
But the German media is suspicious of the switch and daily newspaper Bild claim Lewandowski is already talking to Real.
Zahavi denied he is brokering a deal between the player and the Spanish giants – for now.
“Of course I have a lot of contacts in the industry, but that has nothing to do with it. However, one never knows what will happen in the future,” Zahavi told Bild.
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