De Zerbi, 46, and Marseille parted ways on Tuesday (February 10) following their 5-0 Ligue 1 defeat to arch-rivals PSG.
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The French giants are now on the lookout for a new manager and have former Rennes boss Habib Beye high on their shortlist.
According to L’Équipe, Conceicao, 51, has expressed an interest in leaving Al Ittihad and taking over at Marseille.
Conceicao came close to the job in the summer of 2024 before Marseille opted to appoint De Zerbi and has kept a close relationship with the club’s higher-ups.