Le Parisien says Spurs are willing to sell the England international - and PSG are keen to do business this month. However, there remain differences over terms.
Spurs are insisting on a sale worth a starting price of €50m.
The Londoners want to either sell Alli this month, or settle on a free loan so long as PSG agree to an obligatory permanent option worth €50m in June.
However, PSG chief Leonardo is reluctant to commit to the loan arrangement, particularly if there's no flexibility over the price.