The sports website Goal have reported that 22-year-old may return to Turkey for another loan spell after spending the season with Kasimpasa.
Omeruo is yet to make an appearance for Chelsea, but has enjoyed spells at Den Haag, Middlesbrough and Kasimpasa.
The Nigeria international made 25 league appearances for the Istanbul based side who finished 12th in the Turkish top flight.
Besiktas will be expected to cover Omeruo’s contract fee which is expected to fetch €1.1 million per-season. according to the Milliyet.
Omeruo was one of the most highly rated defenders in the Super Lig last season for Kasimpasa. The youngster settled into life in Istanbul and would only have to move down to the Besiktas district if we were to make the move.
Besiktas would be able to offer Omeruo the chance to play a key role in playing for the league title next season as well as Champions League football.