English publication 'The Mirror' reports that the French side have set their sights on Chelsea midfielder N'Golo Kante and are prepared to pay £90m to make the move happen.
The Qatar-backed side have already shown they are not afraid of spending money to secure their top targets after committing to deals amounting to over £300m for Neymar and Kylian Mbappe and their willingness to get the cheque book out has led to suggestions that the club may be flouting Financial Fair Play rules.
Kante starred for Chelsea last season as they won the Premier League title and a fee in the region of that specified would make the French international the most expensive Premier League player ever, edging him just above Gareth Bale's £86m move to Real Madrid back in 2013.
It is not certain at this stage whether Kante is interested in the move but given that it would see him return to the city where he was born it is likely to be a switch that the 26-year-old would consider.
Kante has played every minute of football for Chelsea in the Premier League so far this season but is currently thought to be nursing a hamstring injury suffered on international duty.
The Frenchman is under contract at Stamford Bridge until the summer of 2021 but with PSG seeing him as the ideal man to provide a platform from which their flair players can play, they face a fight to keep hold of him.