Yanga-Mbiwa is said to have agreed terms with the Ligue 1 side, with an agreement over a transfer fee the only aspect of the deal yet to be arranged.
However, the 25-year-old could leave St James' Park for as little as half the £6.7 million fee he joined the Magpies for.
Yanga-Mbiwa has endured a frustrating spell on Tyneside, although he could officially remain a Newcastle player if both clubs agree on a loan move.
|Team||Pos||Tackles Won / app||Interceptions Won / app||Effective Clearances / app||Aerial Duels Won / app||Apps||Mins|
As Opta stats show, the France international only made 23 appearances for the Magpies last term, with several of those coming at full-back.
Yanga-Mbiwa was particularly ineffective in the air, averaging less aerial duels won than any other Newcastle centre-back, although he performed farely well in terms of tackles and interceptions won, as well as the amount of effective clearances he averaged per game.
The 25-year-old's exit would leave Newcastle with just Fabricio Coloccini, Steven Taylor and Mike Williamson as recognised centre-backs, suggesting boss Alan Pardew may be tempted to scour the market for a new addition.
Pardew has already enjoyed a productive transfer window to date, with Ayoze Perez, Jack Colback and Siem de Jong all having moved to Tyneside, while the Magpies are expected to bring in a number of new recruits, including Remy Cabella.