Edinson Cavani is on the PSG shortlist but if he cannot be lured the club may move for Rooney.
Rooney was revealed to have asked to leave Manchester United towards the end of the season.
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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.