PSG are preparing to lose Kylian Mbappe to Real Madrid this summer and Yamal is a priority target.
Marca says PSG is trying to sign the 16-year-old for next season.
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PSG is ready to pay a full 200m for Yamal, knowing Barca are in acute financial difficulty.
The player's agent Jorge Mendes traveled to Catalonia and met Barcelona president Joan Laporta this week.
The reason was to inform about PSG's strong interest, but Barcelona were already aware of it.
Despite the fact that a large sale of Yamal would give them breathing space, Barcelona have no intention of letting him go.
The super talent is on a contract until the summer of 2026 with a buyout clause of 1 billion euros.