Reds boss Brendan Rodgers is on the look out for a new central defender following Jamie Carragher's decision to retire at the end of the season and Sakho has emerged as a target.
The 23-year-old was behind Thiago Silva and Alex at the Parc des Princes last season and looks set to turn down the offer of a new deal in favour of a move away.
Sakho claims he has plenty of options, two of which are Liverpool and Milan, but will speak to new boss Laurent Blanc before making a decision on his future.
"I'll be able to talk with the new coach and see what he thinks," Sakho said. "I am flattered by the interest of historic clubs like Liverpool and AC Milan. We will see what happens in the near future."