The French striker will quit his club this summer when his contract expires.
Marcus Rashford is high on PSG's transfer wish list this summer
The Man Utd star is seen as a possible replacement for Real Madrid-bound Kylian Mbappe
And Mbappe is expected to join Real Madrid on a stunning free transfer.
It means there will be vacancy in PSG's front three, with the Ligue 1 champions also losing Neymar and Lionel Messi last year.
Luis Enrique hopes to fill the void with a big-money signing.
And The i claims Rashford is his top choice to lead PSG's attack next term.
The Man United star hit an incredible 30 goals last season as he bagged a new long-term contract.
But he's been out of form in the current campaign with just five goals in all competitions.
And after missing training following a party in Belfast, Rashford's Old Trafford future has come under the microscope.
He is not believed to be seeking a move away from United.
But with money tight amid FFP compliance, new chief Sir Jim Ratcliffe could be tempted to cash in for the right price.
Rashford isn't the only big name on PSG's shortlist, with Napoli striker Victor Osimhen also admired.
PSG are also interested in Napoli star Victor Osimhen
Barcelona's Gavi could also be an option for PSG
The Nigerian fired them to Serie A glory last term with 31 goals.
But he has just eight this season and is expected to depart Italy after penning a new deal with a guaranteed release clause.
The final name on PSG's list is Barcelona midfielder Gavi, who tends to play in a deeper role but has also spent time on the wing.
Should Enrique plump for his fellow Spaniard, it would likely see current PSG strikers Randal Kolo Muani or Goncalo Ramos compete for the central role up front.
Barcelona are another club desperate to sell, but would ideally prefer not to offload one of their academy-grown talents.
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