According to Sky Sports News, PSG has Victor Osimhen, Khvicha Kvaratshkelia, and Desire Doue as summer objectives.
The Ligue 1 team has a lot of business ahead of them in the next six weeks, including a lot of interest in midfielder Manuel Ugarte, whom they are unwilling to let go for anything less than €70 million (£59 million).
Xavi Simons is also attracting a lot of interest; a loan or permanent transfer are also possibilities.
Head coach Luis Enrique and the player will make the ultimate decision. Since Kylian Mbappe left, PSG has been able to save €200 million (£168.6 million) annually.
PSG has chosen not to respond.