The 23-year-old attacker played a pivotal role in Sheffield United getting promoted to the Premier League from the Championship last season.
His performances in the second tier of English football have attracted the interest of clubs in the Premier League, including Sean Dyche’s Everton, who tried to land him in January.
Fulham and Nottingham Forest are also interested in him but Marseille are the ones pushing for his signature.
According to French sports daily L’Equipe (print edition), Marseille have already initiated talks with Sheffield United for the attacker’s transfer.
The French giants have been impressed with what they saw from Ndiaye last season and are keen to sign him this summer.
They are close to agreeing on personal terms on a five-year contract with Ndiaye and are now looking to work out a deal with the Blades.
Ndiaye has a year left on his contract, which has made it trickier for Sheffield United to try and hold on to him.
However, the newly promoted Premier League outfit have not given up on the idea of agreeing on a new deal with the attacker.
