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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Liverpool have unveiled their new home kit for next season, sticking with the hugely popular retro styling of the current shirt.
The reputation of the Premier League means it is the most popular and one of the most watched leagues in the world.