Neom are on track to win promotion to the Saudi Pro League this season and are preparing a massive summer spending spree.
Foot Mercato says among their targets is OL star Lacazette.
The France international and former Arsenal striker has shone for OL this season, despite the club's off-the-pitch drama.
The club captain comes off contract at the end of the season and Lacazette has stated this season: "The club knows that.
"I don't want there to be any communication, any conversation about me until the end of the season, it's the team and the club and the team first, not my personal situation. You won't hear anything about me."
As part of next season's plans, Neom have already decided to sign permanently Said Benrahma, on-loan from Lyon this term.