Sarr is one of the players Andre Villas-Boas may have to sacrifice despite OM’s Champions League qualification.
Marseille want to raise €60m from sales this summer to balance the books, meaning prized assets such as Sarr could leave.
And according to Le Parisien, Betis and Sevilla are both interested in the talented Sarr.
Sevilla need an alternative to Jesus Navas, the only trusted right-back in Julen Lopetegui’s squad.
Meanwhile, Betis are waiting for confirmation on the future of Emerson, who Barcelona have an option to buy.
Sarr, who joined Marseille from Metz in 2015, is valued in the region of €15m by his club.
However, Marseille’s financial problems mean they could lower the asking price a little.
The Olympiens will wait for the summer transfer window to open before negotiating the sale of Sarr.
In 25 Ligue 1 starts, Sarr scored once and delivered three assists this season for Marseille.