The Germany international has been heavily linked to a move away from the Emirates Stadium, having made just seven Premier League appearances this term.
Reports in Italy have linked Inter with a move for the 29-year-old and Mancini has revealed that the World Cup winner is on his list of targets.
"Podolski is a good player," Mancini told Sport Mediaset.
"He is part of a list of players that we are following, so we will see what will come of it."
Mancini also admits Inter have an interest in signing former Real Madrid player Lassana Diarra, who is currently locked in a legal battle with Lokomotiv Moscow in a bid to be declared a free agent.
"He is very good, but he has an ongoing dispute and we have to see how it is solved," said the Inter boss.