According to reports, the striker is likely to join Le Mans in the next 48 hours after falling out of favour with Scottish side Hearts.
Despite interest from several EFL clubs and National League side Wrexham, it's believed Gnanduillet is content to return to his homeland.
Le Mans play in the Championnat National, the French third tier.
The Frenchman wants to play more often and is now ready to leave Tynecastle Park 12 months after arriving as a free agent.
His 18-month contract expires at the end of the season and he is only a back-up striker this term.
The former Chesterfield and Leyton Orient frontman has started only three league games since Hearts were promoted back to the Premiership during the summer and has been mainly restricted to a substitute's role.
He has scored one goal in 16 appearances overall this term.
Gnanduillet left Bloomfield Road to join Turkish Second Division side Altay SK in 2020.
He scored 32 goals over two separate spells with the Seasiders, having briefly departed to join South African outfit Baroka, only to return without playing a game for them.
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