PSG have opened talks with Everton for Idrissa Gueye.

PSG chief Antero Henrique has identified Gueye as a top January target.

And Le 10 Sport says informal contact has already been made with Everton about the midfielder's availabilty.

Everton are ready to sell - and Henrique has been informed an offer of €40m would land Gueye for the Parisians.

For their part, with Financial Fair Play threats hanging over them, PSG insist such a figure is impossible to consider for the winter transfer window.