The French club were linked with the former Manchester City youngster in June, along with Ligue 1 rivals Lyon and Portuguese giants Porto.
However, despite Marseille's desperation for a midfielder, it was reported that any new signings would have to be coupled with an outgoing.
Quotes from the player in July appeared to suggest he was keen on a move to the Orange Velodrome, although he claimed his remarks had been misinterpreted following clear-the-air talks with Hoops boss Neil Lennon.
But it's emerged that Ntcham was effectively offered to Marseille by Celtic-appointed intermediaries, amid claims the club was keen to sell for a reported fee of between €10 million and €12 million.
French newspaper La Provence reports that, by the time the player was offered to Les Olympiens, director of football Andoni Zubizarreta had turned his attentions to Nantes midfielder Valentin Rongier.
Marseille eventually got their man, paying Nantes €13 million plus add-ons.
Ntcham has played 13 times for Celtic in all competitions, scoring once and laying on three goals for his team-mates.