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The Manchester United winger is attracted by a move to the French champions and Old Trafford chiefs are willing to accept £43m, according to Le Parisien.

PSG bosses are also reportedly willing to offer Louis van Gaal Dutch right-back Gregory van der Wiel in a bid to sweeten the deal.

Di Maria was linked with a move to PSG last summer but they were foiled in their bid to sign him by Financial Fair Play restrictions.

The 27-year-old ended up joining United for a British record £59.7m but he struggled to impress in his debut season at the club.

United boss Van Gaal revealed in May that he expected the winger to stay despite his initial difficulties.

"I think Di Maria will stay," said Van Gaal.

"He's working very hard, I'm pleased with his attitude - that's not the problem.

Arsenal are also reportedly interested in signing Di Maria.

Arsene Wenger is said to be a fan of the former Real Madrid man.