PSG made an attempt for the teenager in January.
And the Daily Star says PSG bosses are refusing to drop their interest in Januzaj and are putting together a massive £40 million offer for the 19-year-old this summer.
Januzaj signed a new long-term deal at Old Trafford in October worth £30,000-a-week.
But PSG boss Laurent Blanc is refusing to give-up on Januzaj and remains convinced he can lure the winger to Paris.
Blanc is hoping to take advantage of United’s demise this season and is willing to offer Januzaj a £100,000-a-week deal that would make him one of the highest paid teenagers in the world.