The Ligue 1 champions have turned their attention to the Milan man after the club failed to bring the Atletico Madrid striker back to France in the summer.
The Sun.
The Colombia international, who has scored five goals in six Serie A appearances this season, reportedly has emerged as Unai Emery's side's leading target as the club seeks to bolster its attacking options.
PSG was unsuccessful in its attempt to land Atletico Madrid striker Antoine Griezmann in the summer, but Bacca could be tempted by a move in order to play in the Champions League.