Khvicha Kvaratskhelia can move to PSG.
Foot Mercato, citing La Gazzetta dello Sport, reported that the Paris club offered 100 million euros to "Napoli" for the Georgian winger.
Kvaratskhelia is PSG's first option to replace Kylian Mbappe, who will leave the club this summer.
However, Khvicha is an untouchable player for Napoli president Aurelio De Laurentiis, who is willing to extend his contract with a salary increase of between €5-6 million and a release clause of €150 million. The Italian club wants to implement that plan before Euro 2024.
Kvaratskhelia's current contract runs until 2027.
Khvicha played 44 matches for Napoli this season, scoring 11 goals and making 9 assists in all competitions.