Phillips’ future at Leeds is uncertain amid interest from Premier League champions Manchester City and the fact he has not yet signed a new contract.
Leeds have just signed midfielder Marc Roca from Bayern Munich, but are insistent that he is not a replacement for Phillips.
Now keeping hold of Phillips has become even harder for the Yorkshire giants as PSG have made contact about signing him.
The French champions have identified Phillips as a player that could fit into the star-studded side at the Parc des Princes and are testing the water.
PSG want to know what level of fee would be needed to convince Leeds to part with Phillips; £55m is claimed to be a sum the club could find hard to refuse.
A move to PSG may appeal to the England midfielder, who would have Champions League football and the chance to play in a team with Kylian Mbappe, Lionel Messi and Neymar.
It is also suggested he could bank a bumper pay rise and move up to £200,000 a week at the Parc des Princes.