The Danish midfielder has been on Real Madrid and Barcelona’s radar all summer, but now the Ligue 1 champions have emerged as the club most likely to prepare a bid for his services.
The Parisiens are keen to make one more signing before the end of the transfer window on August 31.
Eriksen, 26, has been in talks over a contract extension at Spurs, which currently has two years remaining.
If the talisman departs London for Paris, Mauricio Pochettino would lose one of his most inspirational players.