With Mario Gotze set to join Bayern Munich in the summer and Robert Lewandowski also expected to leave, the Millionaires will have between €80m and €100m to spend on new players in the summer transfer window.
According to A Bola, BVB boss Jurgen Klopp is pondering a move for FC Porto striker Jackson Martinez.
The Colombian has been in scintillating form since arriving at the club in the summer, but the Dragons are not too keen on selling their prized asset.
Martinez has scored 25 goals in 26 Primeira Liga matches for Porto, while netting three times in eight Champions League fixtures.
The 26-year-old, who has also been linked with Galatasaray and Anzhi, has a €40 million release clause inserted in his deal and will only leave the Dragons if a club meet the asking price.