The French outfit are keen to recruit the 28-year-old this summer, after he entered the final year of his contract.
United are at risk of losing Pogba for free next summer, unless they either sell the Frenchman or agree new terms for a contract extension.
According to Le Parisien, Ole Gunnar Solskjaer's side are holding out for a fee in excess of £63m, though they would prefer to receive close to £85m, while PSG only value the midfielder at around £42m.
United believe their valuation of Pogba is fair for a player of his quality and they are looking to recoup most of the £89m they paid Juventus back in 2016.
However, the Ligue 1 club, as well as long-term admirers Real Madrid, are not prepared to pay such a fee for a player with less than 12 months on his contract, and would be willing to wait a year to potentially sign him for free.
Pogba has made 199 appearances across all competitions for United, scoring 38 goals and providing 42 assists. body check tags ::