According to Turkish publication Milliyet, the Turkish giants are believed to value the midfielder at around €10 million and are unwilling to consider his departure unless their valuation is met.
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Ndidi has attracted interest from clubs in Saudi Arabia and Europe ahead of the new season after an impressive debut campaign in Turkey.
The 29-year-old joined Besiktas from Leicester City last summer and quickly became an important figure in midfield.
Despite injury setbacks, the Nigerian international made 31 appearances across all competitions, contributing two goals and one assist.