Ndiaye has a year left on his Sheffield United contract and has been heavily linked with a move away from the club.
Everton have been keeping tabs on him but Marseille are the ones who are doing all the running in the transfer saga at the moment.
It seemed last week that Ndiaye had agreed to stay at Bramall Lane but contacts with Marseille were re-established after he had another change of heart.
Marseille have signed Pierre-Emerick Aubameyang and are closing in on Ismaila Sarr but according to French sports daily L’Equipe (print edition), they remain keen to sign Ndiaye this summer.
The attacker has continued to remain a key target and they are still in talks with Sheffield United over a deal to sign him.
The Blades do not want to lose the player and are pushing to convince him to continue at the club.
And it would take a bid worth up to €20m to convince Sheffield United to sell Ndiaye this summer.
The newly promoted Premier League are not interested in selling the player without a fight at this stage of the window.
