Everton are in talks to re-sign Gueye, three years after selling him to PSG, with Frank Lampard keen to bolster his midfield options before the transfer window closes.
PSG want to offload Gueye quickly as they look to make space to bring in another midfielder, with the player surplus to requirements.
And, according to French outlet Foot Mercato, PSG are optimistic that a deal will be done for Gueye to return to Everton.
The French side are preparing to let the 32-year-old move on and when he does so they will be able to move for a new midfielder.
Everton are looking to hand Gueye a two-year contract at Goodison Park due to his age, while the midfielder would prefer a three-year deal.
Landing Gueye would be a boost for the Toffees as Lampard bids to ensure they remain far away from relegation trouble this season.
Gueye clocked 33 appearances across all competitions for PSG last season, being booked on five occasions in the process.