PSG have made a first offer for Everton midfielder Idrissa Gueye.
Foot Mercato says PSG have made a bid of 30m for the Senegal international in the last 24 hours.
The proposal has fallen well short of Everton's valuation.
Gueye is currently in Egypt for the African Cup of Nations with Senegal and has been kept informed of developments.
In January, Everton refused to do business, demanding 60m to sell.
