
The Guinea international signed for the German giants from Stuttgart in the summer of 2024 and has since scored 47 goals in all competitions.
He has a release clause worth £44 million in his current deal, but that is only valid for some top clubs which include Arsenal, Man Utd and Chelsea.
Guirassy has no desire to leave Dortmund at the start of next year, and his suitors may have to wait until the end of the campaign to purchase him.
The 29-year-old has been a revelation since his move to the Bundesliga few years ago, but it would be a surprise if any of the above clubs recruit him.
Guirassy will turn 30 in March next year, and the Premier League trio could be reluctant to spend on him, given the lack of a future resale value.