Ozil, 28, has less than 10 months remaining on his current contract at Arsenal and looks destined to leave the club in the summer.
The Gunners have already offered him a £250,000-a-week new deal to extend his stay at the Emirates.
But the Germany international rejected their proposal as he wants £330,000-a-week.
Manchester United, Inter Milan and Besiktas have been heavily linked with a move for Ozil.
However, the Sun claim no club are willing to meet his mammoth wage demands even though he could become a free agent next summer.
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It is said Arsene Wenger remains keen on Ozil extending his stay at the north London club.
But the former Real Madrid man and his advisors may be forced into backtracking and taking the Gunners up on their £250,000-a-week offer.
However, The Sun say the Frenchman is even starting to have second thoughts about the player’s value.
And if he is unable to reach an agreement with playmaker by the end of the year, he will reportedly be willing to listen to offers of around £20million in January.
Ozil is currently on £150,000-a-week at Arsenal and is apparently settled in London and enjoys working under Wenger.
Up next for Arsenal is a Premier League clash with Watford on Saturday (5:30pm).