Watford are prepared to sell Abdoulaye Doucoure this month.
That's according to ESPN, which report Watford will listen to offers for Doucoure starting at €50m.
PSG are keen, but will not consider going higher than €30m for the midfielder.
Doucoure is considered at PSG as a replacement for wantaway midfielder Adrien Rabiot.
Just last week, Watford boss Javi Gracia said: "It's important for the club and the owner to know how important he is to us. But after that, they will choose what is best for the club. Sometimes, some players, like last season with Richarlison, decide themselves. It could happen again. We do not want him to leave, but it's football."