Lewandowski enjoyed a phenomenal 2019/2020 season, scoring 55 goals in 47 appearances across all competitions to help Bayern Munich win the Bundesliga title, DFB-Pokal and the UEFA Champions League.
The 32-year-old Poland international was recently named the UEFA Men’s Best Player for his exploits with the Bavarians but missed out on the Ballon d’Or after the organisers cancelled the awards for this year because of the impact of the coronavirus pandemic on the footballing calendar.
Lewandowski is on an 11-man shortlist for the FIFA awards which will be held later in December and Matthaus, who won the award in 1991, has backed the former Borussia Dortmund forward to come out on top.
"As the name suggests, there can only be one who is the best. That is Robert Lewandowski," Matthaus wrote in his Sky Sports column.
"He's no longer just the best number nine in the world. Robert is the most complete and best player there is in world football.
"With FC Bayern he has won the five big titles that can be won. Champions League, Bundesliga, DFB-Pokal, DFL-Supercup and UEFA Super Cup. In addition, he was also the top scorer in the first three competitions mentioned.
"His rivals Messi, Ronaldo, Neymar and Mbappe are all fantastic players – just like Lewy. The difference is he has won every title there was to be won.
"Messi had a season without a trophy, Ronaldo became Italian champion, is still great, but not as strong as a few years ago."
