Smuda, talking ahead of Poland's Euro 2012 opener against Greece on Friday, said a number of his other key players will be on the move once the transfer window re-opens.
Borussia Dortmund, the reigning Bundesliga champions, are seemingly set to part with three key figures and the latest speculation surrounding Lewandowski will be a huge concern for the club.
The German side have already seen Shinji Kagawa depart for United, and Lewandowski now looks set to follow his team-mate to Old Trafford.
The 23-year-old striker enjoyed a prolific campaign, netting 22 times as Dortmund defended the German title.
Smuda also announced that Poland skipper Jakub Blaszczykowski is on his way to the Premier League with highly-rated full-back Lukasz Piszczek to join Real Madrid.
"Lewy is going to Manchester United, Kuba also somewhere in England, Piszczek to Real," Smuda said.
"They have a goal and they want to grow. I base the squad on them."