The Ligue 1 title holders are said to have opened negotiations with the Senegalese midfielder as the Toffees face a struggle to hold on to the 29-year-old.
With a fee in excess of £30 million being mentioned in the media, Everton face a dilemma on whether to cash in on their key man this winter or wait until the end of the season to assess his position at the club.
With two clubs locked in the negotiations at the moment, the Senegalese could be tempted to join the French powerhouse and that could create plenty of problems for Marco Silva. French media outlets are suggesting that Idrissa Gueye has already been informed of the PSG interest by his agent and a prospect of moving to Paris seems like a rather enticing prospect.
L’Equipe claims Pini Zahavi is representing the interests of PSG in this matter and the French champions are feeling confident a deal could be reached in the following days and weeks of January.