PSG president and chairman of Qatar Sports Investments Nasser Al-Khelaifi met with Daniel Levy, with the French side's owners looking to invest in a Premier League side.
Al-Khelaifi met with the Tottenham executive chairman at a London hotel last week as the Qatari group seek to change their ownership approach in part of an ambitious strategic shift in 2023, according to Sky.
Premier League rivals Manchester United and Liverpool are both looking for external buyers or investors.
The Glazers put the club up for sale last month after 17 years of being owners of the club
As well as his role at PSG, Al-Khelaifi is the president of the European Club association, with Levy a member of the executive board.