The Parisians snapped up the Netherlands Under-19 star from Ajax in 2019 and he has made just five senior appearances for the club thus far.
Celtic are interested in signing the 20-year-old defender as Neil Lennon has prioritised signing a new left-back in the ongoing transfer window.
A loan bid arrived at PSG from Celtic, but the Parisians wasted little time in rejecting the offer from the Scottish champions.
But Celtic still have hope of signing the Dutchman as it has been claimed that PSG have not closed the door on doing a deal with the Hoops.
The two clubs have a good business relationship and Celtic signed Timothy Weah and Odsonne Edouard on loan deals from PSG in recent years, with Edouard becoming a permanent signing for £9m.
Celtic remain keen on Bakker and may well opt to make a fresh offer to convince PSG to loan out the defender.
Lennon wants to bolster his options in defence after seeing his side crash out of the Champions League in the second qualifying round.
The Celtic manager also wants to bolster his options at centre-back and bring in a winger as well this summer.
