The 21-year-old is under contract with Les Aiglons until the end of June and has yet to sign a new deal with the club and therefor will be available as a free agent on 30th June.
Inter, Gladbach and RB Leipzig are also understood to have made enquiries to the player’s agent who could be worth up to £22.5m on a new long term contract.
Sarr has racked up 20 appearances in all competitions for Nice this season, scoring once.
23-year-old Issa Diop was signed by West Ham from Toulouse in 2018 for £22.5m but the Hammers would let him go if a top six side came in with a bid of over £40m.