Harry Maguire's future at Manchester United is unclear, having fallen down the pecking order under Erik ten Hag.
The United club captain is contracted until 2025 and his deal includes £200,000 per week wages.
Maguire has only started one of United's last eight Premier League games and did not play in Thursday's Europa League win over Real Betis.
TOP STORY – PSG SET FOR SHOCK MAGUIRE MOVE
Paris Saint-Germain are set for a shock £50million (€56m) move for Manchester United defender Harry Maguire, according to The Sun.
It has been claimed that Maguire is among a list of players that United are willing to sell in the off-season with Newcastle United and West Ham reportedly interested.
According to The Sun's report, PSG tabled a deal for Maguire in January, but time ran out to finalise it and the French champions will move again for him.
ROUND-UP
– The Independent reports Real Madrid are plotting an overhaul to bring in a new generation of young stars, with Manchester City's Erling Haaland top of the list along with Borussia Dortmund's Jude Bellingham.
– The Guardian reports Manchester United will enter the race to sign Chelsea midfielder Mason Mount, with interest also from Liverpool and Newcastle United. Mount and Chelsea are currently in the middle of a contract dispute, potentially making him available, with United viewing him as a cheaper alternative to Bellingham.
– Barcelona are in the market to sign Manchester City's Portuguese full-back Joao Cancelo if Bayern Munich do not make permanent his loan spell, claims Sport.
– Newcastle are circling to sign Southampton free-kick specialist James Ward-Prowse, according to Football Insider. Newcastle are one of numerous Premier League clubs interested in him.
– Gazzetta dello Sport reports Inter have tabled a two-year contract offer to Edin Dzeko amid interest from West Ham.
– L'Equipe claims PSG are ramping up their bid to sign Manchester City midfielder Bernardo Silva in the off-season.