The Ligue 1 outfit are looking to offload the striker after revealing he would not be extending his contract, which has just a year left to run.
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"We have expressed an interest in Gomis," Pardew told The Times.
"We think that he's a player who has great potential.
"He's a French international who's played at the highest level for his club."
Last season, Gomis scored 16 goals and set up another six in 37 games as he helped Lyon to third spot in Ligue 1, while the French club also reached the knockout stages of the Europa League before being eliminated by Tottenham.
It is believed a fee in the region of €10 million could be enough to secure a deal.