Nicolas N'Koulou has told potential suitors that he will be allowed to leave Marseille in the summer but only if the French club receive an offer they 'cannot refuse'.

The Cameroon international has been a regular in the Marseille first team since moving from Monaco in the summer of 2011, and his performances have seemingly caught the eye of a number of Premier League clubs.

Nicolas N'Koulou
Marseille's Nicolas N'Koulou challenges Borussia Dortmund's Jakub Blaszczykowski during their Champions League match. [Reuters]

Sky Sports reports that Tottenham, Arsenal and Liverpool have all shown an interest in N'Koulou, who has been in excellent form for the French club this season.

The 23-year-old has made 33 appearances in all competitions and has played a vital role in helping Marseille launch a serious challenge for the Ligue 1 title. They are seven points behind leaders Paris Saint-Germain but will hope to overhaul the big spending Parisians over the remaining eight league games.

Despite the club looking certain to qualify for the Champions League next season, it appears N'Koulou is prepared to leave the club in the summer.

"The club and me are together on my future. If they receive an offer they can't refuse, then we will have to part company," N'Koulou told Sky Sports. "Marseille is a great club and I love playing for them. They are part of my life."

Liverpool manager Brendan Rodgers has admitted that he will be looking to sign a new defender in the summer as he looks to find a suitable replacement for the retiring Jamie Carragher.

N'Koulou would certainly fit Liverpool's policy of signing young players but they may face stiff competition from Tottenham and Arsenal, who will hope to be able to offer Champions League football.

Tottenham boss Andre Villas-Boas admitted yesterday that he would assess his squad at the end of the season, while Arsenal have struggled defensively for much of the campaign and may well be looking to strengthen their options at the back.

Should all three clubs continue their interest then N'Koulou may well have a tough decision to make at the end of the current campaign.