The 23-year-old attacker played a key role in helping Sheffield United to get promoted to the Premier League last season.
Everton, Fulham and Nottingham Forest are also interested in the player but Marseille are the ones who are pushing to land him and are his preferred destination.
They are close to agreeing on personal terms with the player and are expected to table their first bid for him soon.
But according to French sports daily L’Equipe, Sheffield United have not given up hope on the prospect of Ndiaye signing a new contract.
He is in the final year of his contract and has been heavily linked with a move away from Bramall Lane.
However, the Blades have not completely abandoned the idea of signing him up on a new deal.
Marseille are hoping to work out a deal to sign the attacker from Sheffield United by next week.
Marcelino wants Ndiaye signed up in time for him to join Marseille’s pre-season camp in Germany.
