The 28-year-old looks set to leave the club after rejecting a new contract to stay at the club beyond next summer.
Samba was instrumental as the Reds won promotion to the Premier League via the play-offs last month.
His heroics in the semi-final clash with Sheffield United etched his name into Forest folklore and set up their clash with Huddersfield.
Now, the club remain in talks with Lens over the sale of Samba, with Sheth confirming the player wants to return to France.
Forest signed the Congolese stopper in 2019 from Caen. He quickly became the number one stopper and has been a firm favourite among the fan base.
Samba has made 132 appearances for Forest, keeping 45 clean sheets. He does, however, look to have played his last game for the Reds.
Lens enjoyed a pretty steady campaign during 2021/22. They finished seventh in the division and they’re clearly hoping to land a new goalkeeper.
Talks will continue between Forest and Lens. Samba is likely to be replaced by Dean Henderson with the Manchester United goalkeeper thought to be very close to signing for the Reds.
Lens in talks over Samba and Forest must move on from this episode
The Samba situation has grown messy very quickly. On Sunday he had a very public outburst on Twitter and that does nobody any favours.
Now, the Reds have to get this resolved quickly; ensuring they get the best price possible from Lens for the services of Samba.
It may sound harsh on the man who has served Forest so well, but Henderson is a sizeable upgrade.
The United goalkeeper is one of the brightest goalkeeping prospects in the country and he boasts Premier League experience.
Forest will want this sorted before the players return for pre-season.
Given Samba’s very public disgruntlement the last thing they need to be doing is welcoming the player back for pre-season training.