Marseille interim coach Frank Passi has admitted that £30million-rated striker Michy Batshuayi will leave the club this summer.
The 22-year-old has scored 21 goals in all competitions this season, and was subject of interest from Tottenham and Newcastle in the January transfer window.
But Liverpool, West Ham and Tottenham are believed to have an interest in the player, who only signed a new Marseille deal in January that runs until 2020.
The Hammers are believed to be at the head of the queue for the Belgium striker and reports suggest they have offered £31million for the frontman with Slaven Bilic desperate for a new striker.
Marseille have now accepted that Batshuayi will move on and Passi says the Ligue 1 club have already budgeted for his departure.
“Everybody knows that he will leave. It is included in the accounts that Michy will be sold this summer,” said Passi.
“We will accept it. We know why players leave Marseille, the financials are not so enticing. We have to accept it.”
Tottenham boss Mauricio Pochettino has admitted his interest in Batshuayi, by last month saying the Marseille striker has “good potential”.
Spurs can offer Champions League football and that is believed to be high up the list pf priorities for the former Standard Liege striker.