The Italian striker, having spent three seasons at Hillsborough is attracting interest from a variety of clubs including Fulham, Stoke City and Middlesbrough.
The Yorkshire club are reported to be looking to sell the player to raise funds to help pay off increased debt payments, but it is unclear what their valuation of Forrestieri is.
However, Fulham seem best placed to meet that figure given their promotion to England's top flight, which earnt them over £100million
Forrestieri scored five goals in 10 appearances in the league last season for the Owls.