The Frenchman has supposedly caught the attention of the Serie A giants as the Nerazzurri are looking to add some fresh blood to their squad for the 2012-13 campaign
Inter are looking to strengthen their midfield ahead of next season, and sporting director Marco Branca sees the 22-year-old Sissoko as a useful addition.
Sissoko is a product of the Toulouse youth academy and has made over 150 league appearances for the Ligue 1 side since making his official debut in August 2007.
The France international, who has previously been linked with Roma, has a contract with his current club until the summer of 2013, and Toulouse appear to be ready to cash in on Sissoko this summer.
Sissoko is not the only Ligue 1 player on Inter's shortlist as the Nerazzurri have also been linked with Rennes' Yann M'Vila and Montpellier's Younes Belhanda.