The speculation has been sparked by Giroud’s lack of starts with the Gunners this season, with the 30-year-old cutting a frustrated figure at times.
His representative has, however, sought to play down talk regarding a possible switch to Stade Velodrome.
Michael Manuello told Sport24: “It’s a lie.
“There’s nothing going on between the player and Marseille.”
Giroud has been handed just seven Premier League starts by Arsene Wenger this season.
Alexis Sanchez has filled a central berth for much of the campaign, while Danny Welbeck has been slotted straight back into the side after returning from injury.
Despite a lack of opportunities, Giroud has still managed 13 goals in all competitions.
He has previously expressed a desire to reach 100 efforts for the club – a total he is currently five short of – but Manuello concedes that a move could be made when the window re-opens if suitable offers are tabled.
He added: “I can’t say that nothing will happen this summer, but currently, it’s not a topic of discussion.”