The 22-year-old, whose current contract expires in June 2015, has reportedly been targeted by Premier League champions Manchester City in recent weeks. AC Milan, Arsenal and Barcelona have also been credited with an interest.
While N'Koulou says that it is flattering to be linked with such prestigious clubs, he has insisted that he loves Marseille and wants to stay with Les Phoceens.
"When you are a player and you are being connected with all the big clubs in the world it is flattering, but you should not lose your head," he said. "You need to work harder and have the appetite to improve yourself.
"I love Marseille and am happy to play for the biggest club in this country. The challenge we face today with the big spenders like PSG is fascinating.
"I am staying to test myself against the Ibrahimovics of this world."
N'Koulou has been capped 25 times by Cameroon at senior international level.