PSG have reportedly offered to sign Antonio Rudiger when his Chelsea contract expires this summer.
The German defender, 28, is set to become a free agent at the end of the season after reaching an impasse in contract talks with the Blues.
Real Madrid appeared the frontrunners to snap him up on a free transfer in July, but recent reports in Spain suggest the two parties have hit a stumbling block in negotiations.
The French club are understood to have offered Rudiger £6million per year to join Mauricio Pochettino’s side, with sporting director Leonardo wiling to beat Los Blancos to the signing.
While his preferred destination is seemingly the Bernabeu, Rudiger may be forced to turn his attention to the Parc des Princes over his unsuccessful talks with Madrid.
Meanwhile, Chelsea are still hoping to tie him down to an extension before the end of the season, with coach Thomas Tuchel desperate to keep hold of his star centre-back.
Last month, Tuchel said: ‘I cannot predict the future and I don’t know if (Rudiger’s) representatives are talking to other clubs or not.
‘Of course, it is possible, it is January and he hasn’t signed a new contract with us yet but we are in communication with him, the club is in dialogue with his people.’