The Greek hitman is stalling on a contract extension offer to stay at Parkhead. La Liga outfit Hercules are admirers of Samaras and had been linked with a swoop.
But Deportivo want to nip ahead of their rivals and could open talks within days.
Samaras has struggled to hold down a first-team place at Celtic this season and he hasn't scored in the SPL.
Samaras is out of contract next summer and could pen a pre-contract deal with a new club on January 1.