The Journal says the Senegal international midfielder has been deemed surplus to requirements on Wearside and has expressed a desire to move to Spain after spending the second half of last season on loan at Sevilla's city-rivals Real Betis.
N'Diaye was unable to save Betis from relegation but impressed the club's hierarchy enough for them to show interest in taking the 24-year-old on a permanent basis.
However, N'Diaye has dashed their hopes by insisting he wants to stay in the Spanish top flight.
That has alerted Sevilla, who are looking to strengthen their midfield in the summer.
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