Earlier this week, the same newspaper carried quotes from Montpellier chairman Louis Nicollin. He said his club would consider bids in the region of €17m for Cabella at the end of the season - but he would not be available in January.
Manchester United were mentioned at that stage as the most likely destination for the 23-year-old - but Le 10 Sport suggest Arsenal boss Arsene Wenger may be interested as well.
The Gunners manager swooped for Olivier Giroud in the summer of 2012, and the report suggests he may return to the French club on the south coast two years later to reunite Cabella with the French international striker.
Cabella, a French under-21 international, was part of the Montpellier squad that won the Ligue 1 title in 2012. He was a teammate of Giroud, and helped the now-Arsenal striker fire the club to a first trophy since they won the Coupe de France in 1990.
He's been compared to Zinedine Zidane, and while his club has struggled nightly in Ligue 1 this term - they are currently 16th - Cabella has been superb with five goals and two assists in 11 appearances so far.
Both United and Arsenal are expected to be busy in the next two transfer windows.
New United boss David Moyes had a frustrating first summer window, but he is thought to be keen to strengthen his squad with reinforcements at the earliest opportunity.
Similarly, Wenger will want to capitalise on Arsenal's strong start to the season.
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