Chelsea are keen to keep Willian and Express Sport understands they are not ready to sell him.
But reports in the player’s home country of Brazil claim the Blues’ heads could be turned by a big-money offer from PSG.
The French club need cover for Neymar now the forward has been ruled out for 10 weeks with a broken metatarsal.
Willian joining PSG would be a amor coup for the Ligue 1 leaders as they challenge for the Champions League this season.
Manager Thomas Tuchel is hoping to have the winger in place and ready for PSG’s Champions League last-16 clash with Manchester United this spring.
But Chelsea hold all the cards in this transfer.
UOL claim Willian’s entourage spent last night in Paris as they waited on news of an agreement between the two clubs.
Willian played in the 4-0 defeat to Bournemouth last night, in what may end up being his last game for the club.
The report adds that Willian has already rejected a chance to join Barcelona this month, as well as head to the Chinese Super League.
Chelsea meanwhile, could lose Gary Cahill and Danny Drinkwater before the day is out.
Lazio are also said to be interested in Davide Zappacosta.
But the defender’s £15m valuation may put off the Serie A side.