Manchester United had reportedly been keen on signing Perisic during Jose Mourinho's time in charge of the club, but it is apparently the Gunners who are now eyeing a move for the 29-year-old.
Indeed, the BBC claims that Unai Emery's side have made a loan offer for the former Wolfsburg star, with the option to buy him in a permanent £35 million ($46m) deal in the summer.
Marotta, though, insists that no bid has been received for Perisic but accepts that it will be difficult to keep the player, given his desire to move on.
"It is difficult to keep players that don’t want to stay but no offer has arrived yet so therefore the prerequisite for a transfer simply isn’t there," he told Sky Sport .
"This also happens at other teams, I am a supporter of a restrictive transfer window, but with the fact that it closes on the 31st [ of January], a lot of players wish to leave their clubs."
Inter head coach Luciano Spalletti made the decision to drop Perisic for his side's 1-0 defeat to Torino on Sunday, with the wide-man an unused substitute over the 90 minutes.
The Croatia international played a key role to help his country reach the World Cup final in 2018, scoring three times over the course of the tournament, including in the 4-2 loss to France.
He has been with Inter since 2015 and has made 143 appearances for the club in total, scoring 34 goals.
Perisic has started 14 of Inter's 21 Serie A games this season, scoring three times, and although Emery has not outright confirmed he is a transfer target, he has suggested the Gunners are in the market for a winger .
Arsenal are currently fifth in the Premier League table and host Cardiff City on Tuesday as they look to bounce back from their FA Cup fourth-round loss at the hands of Manchester United.
Inter, meanwhile, face Lazio in the Coppa Italia quarter-finals next, before hosting Bologna in Serie A on Sunday.
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