Le10Sport claim the Serie A giants want to agree a pre-transfer with the 23-year-old, with a view to the Frenchman arriving at the San Siro in the summer of 2019 as a free agent once his contract expires at the Parc des Princes.
Reportedly, the Rossoneri are preparing a huge financial offer to the player who has struggled to command regular first-team action with the Ligue 1 giants, despite backing from new PSG boss Thomas Tuchel.
In the past months, Rabiot has also been linked with Barcelona, however, speculation has quietened on that front.