Various news outlets in France have suggested that after opening talks the club are close to appointing the former France coach.
The Parisians, who won Ligue 1 last season, are looking to replace Real Madrid bound Carlo Ancelotti.
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.