Alli has fallen down the pecking order at Spurs after falling out of favour under manager Jose Mourinho, who sees the player as surplus to requirements.
The Daily Mirror reports that Alli is ready to make the loan switch to the French capital and PSG are now pushing to complete a deal this month.
PSG's new boss Mauricio Pochettino was able to get the best out of the 24-year-old during his time in charge at Spurs and believes he can become a key player for the Ligue 1 side.
Alli has made just four Premier League appearances for Tottenham this season and was yet again omitted from the matchday squad that travelled to Sheffield United last weekend. body check tags ::