The big-spending Ligue 1 outfit were keen to reunite new coach Carlo Ancelotti with former his former protege Pato in the French capital, but the Brazilian forward turned down their advances to stay in Italy.
Meanwhile, AC Milan have ceased negotiations with Manchester City over the Argentine attacker due to the 22-year-old's decision to stay at the Giuseppe Meazza, and Inter are waiting until after the Milan derby to progress with their interest in Tevez.
This will reportedly prompt the Parc des Princes side to take the initiative and make a case to bring the controversial striker to Ligue 1.
With Ancelotti admitting that a big-name new striker was on the transfer agenda, the newspaper claims that PSG are set to overcome Tevez’ initial trepidation over a move to France by offering a bumper pay packet.
Reports in England suggest that the 27-year-old is ready to take a large drop in salary to force a move away from the Etihad Stadium, but a switch to the current Ligue 1 leaders could see Tevez remain close to his current earnings.