The 22-year-old has previously been linked with the Ligue 1 giants, while Premier League club Brighton were also keen to sign the Frenchman during the last January transfer window.
Marseille are looking to sign a striker this summer, and they have cast their eye on Dembele after failing to land Mario Balotelli.
The report claims that the French giants are set to to test Celtic with a £13.5 million bid for the highly rated young striker who has scored 50 goals in 91 appearances for the Bhoys.
Celtic should reject all bids for Dembele
Unless Marseille come up with a ridiculous offer, which is unlikely, Celtic should reply them back in three words – “not for sale”.
This has been a tough transfer window for the Bhoys and following their elimination from the Champions League, Celtic fans will turn up against the board if they sanction a deal to sell one of their prized assets.
Obviously, no player at the club is irreplaceable, but given the current situation, Celtic should only consider if the offer is too good for them to turn down.
The Scottish champions do not need to sell their star players, and it is clear what Rodgers should do if an offer is presented for Dembele.