It is those exploits which continue to see him linked with big-money moves elsewhere, with reports of interest from Madrid refusing to go away. Lewandowski could be the forward in question.
Bayern Munich forward Robert Lewandowski has refused to be drawn on the speculation surrounding his future and says he wants to focus on the remainder of the season.
Lewandowski is widely regarded as one of European football's top forwards and he has scored 20 goals in 23 Bundesliga games for Bayern Munich so far this term.
"Lewy makes a difference, he can not be replaced", Matthaus said via the Bundesliga's official website.
"To be honest, I regret this decision, because I have seen in the Bundesliga that referees are making their decisions now vastly more seriously and also more fairly that what we have often experienced in the past", said the Bayern chairman.
Manchester United and Chelsea are both said to be keeping an eye on the former Dortmund man's situation in Germany, while Real Madrid have long thought of Lewandowski as a flawless replacement for Karim Benzema.
It adds that the Blues "are under pressure to finalise terms, with Real Madrid monitoring the situation" but both club and player "agree that the timing for talks is not right with so much at stake". Karim Benzema could well be on his way out which would make room for Lewandowski in Madrid's front line.