The 20-year-old has been linked with several clubs, including Arsenal, Chelsea and Newcastle, with a potential transfer fee of 50-60 million Euros suggested.
Kehl addressed the future of the exciting talent and said they could listen to offers and have to see what is best for the club.
Gittens has impressed this season, scoring 12 goals and providing five assists across all competitions for Dortmund and still has three years left on his contract.
Speaking to Sport1, Kehl said: "There’s definitely a market for him. He's a very exciting player. We'll be having discussions soon. If offers come in, we'll have to deal with them."
Kehl also revealed that Dortmund are looking to trim their wage bill ahead of next season, which could mean departures for few senior member of the squad.
"We want to reduce wages," Kehl added. "That said, it's possible we'll continue with some of these players. But some may no longer be part of the BVB squad next season."
Borussia Dortmund have set their sights on Sunderland's rising star Jobe Bellingham, making the 19-year-old midfielder their primary target for the summer transfer window, according to multiple reports.
Thomas Muller's departure from Bayern Munich after 25 years has sparked intense speculation, with Major League Soccer emerging as a potential destination for the 35-year-old German icon.
Bayern Munich striker Harry Kane scored off the bench for the Bavarians on the final day of the Bundesliga season to clinch the Golden Boot award.
Borussia Dortmund's Julian Brandt has firmly dismissed speculation about a potential summer departure, reaffirming his commitment to the Bundesliga giants.
