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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The start of the 2017-18 Premier League season is just around the corner and is shaping up to be one of the most competitive yet.
As always it is the so called “big clubs” that have splashed the most cash in the transfer window so far this summer. Manchester United or City? Arsenal or Tottenham? Who are the winners and losers of the transfer window so far?