PSG are chasing Everton fullback Seamus Coleman.
The Daily Star says Coleman is refusing to hand in a transfer request in a bid to force through a move to the French giants.
The billionaires made a shock £20m bid for Coleman on Thursday which was immediately rejected.
Toffees boss Roberto Martinez is determined to keep Coleman on Merseyside having also fought off Chelsea's attempts to sign fellow defender John Stones.
And Everton have told the French champions even a £50m bid will not persuade them to sell up.