PSG had Everton striker Richarlison under consideration in the final days of the summer market.
Goal says PSG were willing to pay €90m to sign Richarlison, if Kylian Mbappe had left this summer.
The French side managed to keep hold of their star striker despite interest from Real Madrid, but had planned for the worst outcome.
Richarlison's agent kept in touch with the PSG board (specifically, sporting director Leonardo).
Approved by PSG boss Mauricio Pochettino, Richarlison is alleged to have already given the Ligue 1 side approval for the transfer through his agent, but would have had to convince Everton to sanction the move.