The 24-year-old has not featured in either of his team's last two matches, with head coach Jose Mourinho dropping him for Thursday's Europa League clash away to Lokomotiv Plovdiv in addition to Sunday's Premier League game against Southampton at St Mary's.
Mourinho insisted after the 5-2 win over the Saints that Alli still has a future at the club, but according to Sky Sports News, PSG are interested in signing him before the end of the summer transfer window.
The report claims that Tottenham, who will face Leyton Orient in the EFL Cup on Tuesday night, would be open to the England international leaving the club before the October 5 deadline.
Alli has scored 62 times in 223 appearances for his current side since arriving from MK Dons but has struggled for consistency over the last couple of seasons.
The versatile attacker still has four years left to run on his contract at the Tottenham Hotspur Stadium. body check tags ::