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The Japan international, 31, joined Liverpool on a four-year deal from Stuttgart for about £16.2m last August.
He made 43 appearances, including 20 Premier League starts, and won the League Cup in his debut season at Anfield.
Marseille are managed by Roberto de Zerbi, who came up against Endo as Brighton boss last season.
The Reds are also aware of further interest in the defensive player from other German clubs.
Liverpool are yet to make a signing this summer following the arrival of manager Arne Slot.
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