Everton are in talks with PSG for Thomas Meunier.
The Belgium international saw a January bid from Everton turned down by PSG.
However, PSG are now more open to doing business and have welcomed a fresh approach from the Toffees, reports Telefoot.
A fee is yet to be settled, though Everton have made it clear they will push to sign Meunier at the end of the season.
For his part, the fullback has declared he believes PSG want to sell him this summer.