The left-back is currently on loan at Nottingham Forest for this Premier League season.
Per Corriere dello Sport, Lazio boss Igor Tudor admires Tavares from his old club Marseille.
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The two worked together and he tried to sign Tavares in 2021 before Arsenal secured him.
Now he is set to go back in for a player who is not wanted at the Emirates Stadium.
Tavares is one who Arsenal are happy to sell to raise funds for their own transfer moves.