Paris Saint-Germain have 'relaunched their bid to sign Idrissa Gueye' from Everton this summer, according to L’Equipe.
The French publication reveals that negotiations have opened between the two clubs and an 'opening bid of £27m' has been made by the Ligue 1 champions.
Everton managed to keep hold of Gueye during the winter window despite the Senegalese's wishes to move to Paris.
PSG boss Thomas Tuchel has made strengthening midfield his key priority this summer as he looks to build a team capable of winning the Champions League.
Ander Herrera has already arrived on a free from Manchester United but having let Thiago Motta depart, Gueye has been identified as a long-term replacement for the Italian as a specialist defensive midfielder.
Gueye, 29, is under contract at Goodison Park until 2022 and Everton are under no immediate pressure to sell - unless the player pushes for an exit.
He is currently away with Senegal at the Africa Cup of Nations with Senegal in the semi-finals and among the favourites for the title.
Everton boss Marco Silva relied on Gueye for much of last season and built his side around a midfield axis of Gueye and on-loan star Andre Gomes.
Gomes has since made his loan from Barcelona permanent and that is further evidence that Silva wants to keep the pair together at Goodison Park next season.
Leandro Parades was brought in as an alternative to Gueye by PSG in January but it now appears Tuchel wants to make a renewed effort to bring in the African star ahead of the 2019-20 campaign.