Ndombele has been training away from the first team group and was recently booed by the Spurs fans as his stock continues to fall in north London.
He is not part of Antonio Conte’s plans and Tottenham are prepared to offload the midfielder during this month’s transfer window.
Roma and Napoli have shown an interest in him but the Frenchman’s wages have turned out to be a major obstacle for the Italian clubs.
PSG are also keen and are looking at signing him, while according to French sports daily L’Equipe, Ndombele is hugely interested in making the move to the Parc des Princes.
Ndombele grew up in the suburbs of Paris and is keen to head to PSG this month.
He is looking to grab the opportunity to prove his doubters wrong by turning in good displays for the French giants.
However, PSG can only offer to take him to Paris on loan with an option to buy at the moment.
PSG are also aware of the difficulties of negotiating with Daniel Levy but are hopeful that the presence of Fabio Paratici will smooth the negotiations.