Arkadiusz Milik is edging closer to a January exit from Napoli, according to Goal.
The Poland international has not made a single appearance for the Serie A side this season and will be able to leave for free when his contract expires at the end of the season.
The prospect of a sale this month has become a reality in recent weeks however, with Napoli understood to be demanding around €15 million (£13m/$18m) for the 26-year-old.
Juventus were reportedly eager to sign the 26-year-old ahead of next season and there have been claims Atletico Madrid have had an offer rejected by Napoli, but it is Marseille who have jumped to the front of the queue, with Andre Villas-Boas last week confirming their interest in him.
"Milik interests us, but there have been no advanced conversations with the club or the player," he told reporters.
"It is an interest that emerged in the press. He is not our only option, perhaps he is the most difficult, because he is an important player.
"We will discuss it again with the owners to see how far we can go. We know our limits, we can't spend much. I will not put this pressure on the board."
Negotiations between the two parties have stepped up in recent days. Goal understands Marseille have made an offer worth €8m (£7m/$10m) plus bonuses, though they are also exploring a two-year loan deal, which would mean Milik would have to sign a 12-month extension with Napoli.
Indeed, Villas-Boas admitted on Friday that sporting director Pablo Longoria is discussing a deal with Napoli.
"It's a very difficult and tight transfer window and we are working on different options," he said at a press conference. "We are trying to do things intelligently, you have to be very cold in the negotiations.
"Have I spoken to Milik? No. We have started negotiations with Napoli, but it is not confirmed and I leave that to Pablo. No, I did not have Milik on the phone."
Marseille have already signed 23-year-old right-back Pol Lirola on loan from Fiorentina until the end of the season, while midfielder Kevin Strootman returned to Italy to join Genoa.