According to Turkish outlet Milliyet, the proposed deal includes performance-related bonuses that could raise the total value of the transfer to €12.5 million.
The latest approach comes after Beşiktaş reportedly turned down an earlier offer from another Saudi club, Al Diriyah, during the ongoing transfer window.
Al-Ittihad are said to have identified the Super Eagles midfielder as a priority signing as they strengthen their squad ahead of the 2026/27 season.
Ndidi joined Beşiktaş from Leicester City in August 2025, signing a three-year contract that runs until June 2028, with the Turkish club holding the option of a one-year extension.
The 29-year-old has since become an important figure at the club and was appointed vice-captain in October 2025.
He has made 31 appearances in all competitions for Beşiktaş, scoring two goals and providing one assist. In the 2025/26 Turkish Super Lig campaign, he featured in 25 league matches, scoring twice.
Despite the interest, Beşiktaş are reportedly reluctant to part with the Nigerian midfielder and are expected to negotiate only if their valuation is met.
Although Al-Ittihad's offer is believed to be close to the Turkish club's asking price, no agreement has yet been reached between the two clubs. Ndidi has also attracted interest from several other clubs in the Middle East during the current transfer window, with Al-Ittihad now emerging as the latest contender for his signature.
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