The Pamplona club are understood to be keen to offload their Iranian midfielder, who is their highest paid player, this off-season as they try to balance the books
The 31-year-old midfielder is reportedly been chased by Iranian giants Esteghlal along with unnamed Qatari and Turkish clubs following speculation Osasuna could offload him to lower their wage bill.
Navarro Sport claims Nekounam is the highest paid player on the books of financially-embattled Osasuna and are unwilling to continue to pay his salary.
Osasuna have placed a €2.5 million price tag for Nekounam, who has a year remaining on his contract with the Pamplona club.
According to the report, Osasuna management are currently discussing with Nekounam's agent a suitable contract adaption.
Nekounam joined Osasuna in 2006 and has made more than 150 appearances for the club.