The Bundesliga champions have agreed €50million with Barcelona for Lewandowski.
The 33-year-old has remained adamant about his desire to leave Bayern this summer and is now set to sign a three-year contract with Barca.
This leaves Bayern looking to replace their talismanic centre-forward.
One of the names they have been linked with is Ronaldo, who is also angling for a move away from Old Trafford.
But Salihamidzić told SPORT1: “I have a lot of respect for Cristiano Ronaldo, his successes and his career.
“But once again: that was and is not a topic for us.”