Rudiger is prepared to leave Chelsea after being left out of their squad for the last two games and is not keen to spend the season being fifth choice centre-back at Stamford Bridge.
He has been linked with a move to Italy with Roma, and the defender has also been offered to AC Milan and Inter.
But PSG are the ones who have made a concrete effort to land the player and are in talks with Chelsea over taking him to the French capital.
According to French radio station RMC Sport, the French champions are in favour of signing him on an initial loan deal with an option to buy at the end of the season.
But Chelsea are not keen on the formula and want to sell the defender on an outright transfer.
However, nothing definite has been agreed and the two clubs have continued to hold talks over agreeing on a deal.
Chelsea want guaranteed cash from Rudiger’s sale after spending big on their squad in the ongoing transfer window.
The German is open to a move to PSG where he is likely to take up the slot left by Thiago Silva, who joined Chelsea on a free transfer this month.
