The Ligue 1 champions currently boast the likes of Neymar and Kylian Mbappe in their star-studded attacking ranks, but both players have been linked with moves away amid interest from Barcelona and Real Madrid respectively.
The Independent reports that PSG have earmarked Rashford as a player who could fill in for either player should they leave the club, but who could also complement the duo if they sign new contracts at the Parc des Princes.
PSG boss Thomas Tuchel has reportedly told the club's hierarchy that the 22-year-old is underappreciated in England and believes that his versatility in particular would make him an ideal signing.
Rashford is willing to consider an offer, particularly if Manchester United miss out on Champions League qualification again, while PSG would be able to afford his expected price tag of more than £100m.
England international Rashford has scored 21 goals and created 10 more in 38 appearances across all competitions in 2019-20.