The Ligue 1 club who are currently struggling in the table standings has offered €2 million (D121 million) which was rejected by the Bulgarian club who are asking for €5 million (D302 million) for the 26-year-old Gambian international.
The Serekunda-born player who is contracted to CSKA Sofia until 2022, joined the Bulgarian side last winter from Chieve Verona.
The former Gamtel striker last year scored nine goals and provided four assists in 27 games in all competition for CSKA Sofia.
Ali Sowe is currently playing a key role in CSKA Sofia UEFA Europa League qualification campaign after scoring three goals and assisting two as they set to clash with FC Porto in the playoff match.
Meanwhile, Dijon are currently languishing at the bottom of the table with 1 points after losing four of their five matches, while CSKA Sofia are fifth in the Bulgarian table with 12 points after seven matches.