Marseille are prepared to sell any of their four most valuable players this summer in order to raise funds to comply with financial fair play rules.
That means Florian Thauvin, Dimitri Payet, Kevin Strootman and Morgan Sanson could be in line for transfers after Marseille failed to qualify for Europe after finishing only fifth in Ligue 1.
Thauvin has been watched by Arsenal and is valued at up to £50m after scoring 16 times in Ligue 1 last season.
The winger started France's last game alongside Kylian Mbappe and Antoine Griezmann and was part of the squad that won the World Cup in Russia last summer.
Mar seille would be willing to take players in part exchange for Thauvin.
Former West Ham forward Payet has been linked with a move to Everton, Leeds and West Brom by the French media but a source close to the player says his high wages are putting off potential buyers.