Santos, who has been told by Town boss Joe Royle he can leave the club on a free transfer, is having talks with both clubs, with Stoke City also interested, over a possible move away from Portman Road this Summer.
Speaking to the Ipswich Evening Star Santos admitted: "Queens Park Rangers is nearer to Ipswich and perhaps that would work out best. I am leaving it up to my agent, and have no wish to leave Ipswich as I enjoy it very much."
If Santos stays at Portman Road, he is resigned to having to compete with Drissa Diallo, Richard Naylor and Jason De Vos, as well as youngsters Gerard Nash and Aidan Collins for a first team place at centre back.