That’s according to a report in French sport newspaper L’Equipe.
Gueye is an important member of Marco Silva’s Everton squad, and is one of their most consistent players.
The Toffees bought the Senegalese international from Aston Villa in 2016 for £7.1m.
Since then, the 29-year-old has become a formidable midfield general in the Premier League, and is now piquing PSG’s interest.
Everton, though, would prefer a fee of around £30-35m, as they see him as an important cog in Silva’s machine.
Silva’s men are also in desperate need of keeping their squad together, and then some, at the moment.
Their form hasn’t been flattering season, especially because of the calibre of signings that they made last summer and the excitement that surrounded Silva’s arrival.
Everton brought the likes of Kurt Zouma, Lucas Digne, Andre Gomes, Richarlison and Bernard to Goodison Park last summer, but only Brazilian attacker Richarlison has made a marked difference.
Adrien Rabiot had reportedly sealed a deal to join Barcelona earlier this month, but since then, nothing has been announced.
The Frenchman’s future still seems to be in the air, as concerns grow from Barca chiefs that Rabiot could be speaking to other clubs.
Renowned super-agent Pini Zahavi is said to be involved with the deal that would potentially bring Gueye to the Parc Des Princes.
PSG have also lost Italian midfielder Marco Veratti to injury, which could see Thomas Tuchel’s side push for Gueye’s move even harder.
They originally tried to hijack Chelsea’s move for Zenit St. Petersburg man Leandro Paredes.
Chelsea bid £31m for the Argentine but when PSG’s interest in the midfielder’s signature surfaced, he turned the Blues down.
Since then, though, there’s been no deal agreed, as Zenit rate their man as high as £50m, way above what either Chelsea or PSG are willing to pay.