The Portuguese joined the Gunners from Benfica last summer, and had a bright beginning to his Premier League career.
However, his performances deteriorated as the season progressed, and there are suggestions that he could be loaned out.
According to RMC Sport, Marseille have entered the pursuit of Tavares, and want him in a straight loan deal this summer.
Their main competition could be Atalanta BC, who are open to landing him on loan with an option to buy next season.
The Gunners are still undecided over Tavares' future. At present, he is the only specialist left-back after Kieran Tierney .
The latter has been injury prone throughout his career, and Tavares may not leave until a suitable replacement is found.
Arsenal recently opened talks with Ajax for Lisandro Martinez , who could fill the void left by Tavares' loan departure.
Martinez is a central defender by trade, but the Argentine can also operate as a defensive midfielder or as a left-back.