Marseille are reportedly keen on signing Arsenal duo Olivier Giroud and Laurent Koscielny at the end of the 2016-17 campaign.
The Ligue 1 outfit were taken over by American Frank McCourt earlier this season, and it is understood that the billionaire will make significant transfer funds available for this summer's transfer window.
According to L'Equipe, two names on the Marseille shopping list are Giroud and Koscielny, with the Arsenal pair said to be considering their futures at the Emirates Stadium.
Giroud has struggled to win a regular spot in the Arsenal XI this season, and the France international did not celebrate when he came off the bench to score against West Ham United in the Premier League on Wednesday night.
Koscielny, meanwhile, has started 27 Premier League games for the Gunners this season, although the centre-back's long-term future in London has been the subject of speculation during the 2016-17 campaign.
Marseille are currently fifth in Ligue 1 - seven points off fourth-placed Lyon.