Plea has scored 19 goals in 45 league and cup outings this season, despite playing out wide as much as he has played as a centre-forward with preference given to teammate Mario Balotelli.
Despite huge reported interest from the Premier League, it seems as though Plea's first offer has come out of the blue from ambitious German outfit Gladbach who currently sit in eighth place in the Bundesliga.
The French report also claims that Atletico Madrid could become interested in order to replace the loss of Fernando Torres and fellow countryman Kevin Gameiro.
It is believed Plea, who has 42 goals in 131 games for Nice, has a £43million release clause in his Nice contract, though interested parties are unlikely to be expected to pay such a handsome figure. Plea has a contract at Nice until 2021.