The 23-year-old could become a potential departure if contract talks fail to progress, despite the Parisians' current intention to extend his deal, which runs until 2028.
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According to L’Equipe, PSG are also preparing a major attacking addition, with a €100m-plus deal expected for RB Leipzig winger Yan Diomande.
Should Barcola leave, only Europe’s wealthiest clubs are likely to afford his price tag, with Arsenal and Liverpool reportedly interested.
PSG are targeting a record summer in player sales, with exits including Goncalo Ramos and Lee Kang-in already generating around €100m.