PSG want to offload Gueye this summer to make space for fresh faces and the midfielder’s stock in England remains high due to a prior spell at Everton.
The Toffees want Gueye back and have been closing in following talks with PSG and the player’s camp.
And they have a clear run as, according to French outlet Foot Mercato, Gueye has rejected an offer from Nottingham Forest.
The Tricky Trees wanted to take Gueye to the City Ground and offered the midfielder a three-year contract.
Gueye though was not convinced by the prospect of joining Nottingham Forest and turned the club down.
Everton remain in pole position to sign him, but it is suggested that if the move to Goodison Park does not happen then the 32-year-old could still stay at PSG.
Gueye made 26 appearances in Ligue 1 for PSG last season, being booked four times.
