Saudi club NEOM have tabled the opening offer for the Polish centre-back, according to Gazzetta.it, though the Friedkin ownership and sporting director Tony D'Amico are only prepared to negotiate from a starting point of €20m, a figure that would also need to account for a 10 percent sell-on clause owed to Legia Warsaw, worth roughly €2m in this instance.
Ziolkowski has not had the impact at Trigoria that Gian Piero Gasperini had hoped for since his arrival, but at just 21 he remains too valuable an asset for Roma to accept anything below their valuation. With the Saudi window not closing until 12 October, there is little urgency on either side, and Ziolkowski is understood to be weighing up the move.
Any sale would help fund further business as Gasperini continues reshaping his squad for a season that will be played across three competitions.
On the pitch, AS Roma's more immediate focus is a first home game of the campaign that Paulo Dybala is determined should continue where the club left off.
The Argentine, who did not feature in Roma's opening-weekend win over Lazio, posted photographs from that 2-0 victory on Instagram, captioning them: "The last home match, with a lot of desire to start the same way."
Dybala and Matías Soulé are expected to operate behind Roma's central striker, with close-season arrival Rodrigo Mora the main alternative and in line for a first involvement, at least from the bench.
Barring any late change of plan, Gasperini is set to field a largely settled group against Fiorentina, with Mile Svilar in goal behind a back line of Gianluca Mancini, Evan Ndicka and Mario Hermoso.
Nahuel Molina, making his official debut for the club, and Wesley, expected to have recovered from an ankle injury, will occupy the flanks, while Cristante is set to be paired in midfield by either Neil El Aynaoui or Manu Koné, with the Frenchman currently holding a narrow edge in the pecking order. Donyell Malen will lead the line.