PSG representatives are in contact with Manchester United boss Jose Mourinho.
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Mourinho is waiting to discuss a new contract with United officials.
The Sun says contact was made between the French champions and Mourinho's representatives.
It has been made clear that he is committed to Manchester United. But big-spending PSG have left the offer open should things change.
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PSG's sporting director Antero Henrique worked with Mourinho at Porto and is seen as a key player in trying to land him.
Mourinho is nearly halfway through his three-year contract and United want to tie him down to a new one but there have been no negotiations so far.
Source: tribalfootball.com