The midfielder has been a bit part player at Tottenham this season and has made just two starts in the Premier League.
The north London club could be open to offers for him this summer and Turkish giants Galatasaray have already held talks to sign the 20-year-old midfielder.
It has been claimed that the player will also have an opportunity to return to France where he previously played for Metz.
According to French outlet Foot Mercato, Marseille have identified Sarr as one of their top targets this summer.
The French giants have qualified for the Champions League this season and want to reinforce their squad adequately in the next transfer window.
Sarr is a player they like and Marseille are expected to push for a move to sign him on loan in the coming months.
However, the midfielder is also attracting interest from clubs in England heading into the window.
Sarr is happy in England and he would prefer to stay in the Premier League over returning to France this summer.