Following a vote by journalists, the 32-year-old Pole was voted the runaway winner of the title awarded by the football magazine Kicker.
Lewandowski won 356 of the 563 votes cast, equaling Gerd Mueller's 49-year-old scoring record in May when he scored his 41st Bundesliga goal of the season.
“I am well aware of the significance of this honor. It's a source of great satisfaction and joy for me, because winning Footballer of the Year in Germany twice in a row is really rare,” Lewandowski remarked.
Second-placed Bayern Munich's Thomas Mueller received 315 votes, while third-placed Borussia Dortmund's Erling Haaland received 38 votes.
“Of course, scoring 41 goals in 29 Bundesliga games makes me delighted. “This number of goals fills me with great joy and is surely a stunning achievement in light of my injury,” said Lewandowski, who was sidelined with a knee ailment for three weeks in late March.
Hansi Flick, Lewandowski's previous manager and the second-best manager behind Thomas Tuchel of Chelsea, described him as a "outstanding professional with huge quality" and "the best there is as a centre-forward."
Lewandowski has 203 goals in 219 games since joining Bayern Munich in 2014.
He was the mastermind behind Bayern's 31st German league title, their ninth in a row, in 2020-21.
Since his debut, Lewandowski has scored over 500 goals for his clubs and country.
The goal-scoring sensation was named FIFA's greatest male player of 2020, and he also won the European Golden Shoe, defeating Lionel Messi and Cristiano Ronaldo.
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