The Spain international has not been a regular at Stamford Bridge following the return of Jose Mourinho as manager.
PSG failed to sign the Spaniard in the summer and The People reports that the French giants have made signing Mata a transfer priority in January.
Mata has been named as Chelsea player of the season for the past two years.
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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.