The midfielder was integral to France’s World Cup winning campaign in Russia this summer and has attracted the attention of the Ligue 1 giants.
According to reports, the Blues are keen on offering Kante a new contract that will make him the highest paid player at Stamford Bridge.
However, PSG are willing to better those wages in a bid to lure him to the French capital.
Kante has emerged as a top target for new boss Thomas Tuche but he remains crucial to Maurizio Sarri’s plans as well.