The 27-year-old has struggled to get a regular spot under Frank Lampard this season.
Rudiger recently admitted that he is unhappy with his lack of game time at Stamford Bridge, but has been linked with a number of elite clubs despite being sidelines most weekends.
The Parisians supposedly tried to strike a loan deal for the former Roma man in September, but the move collapsed in the end, now the PSG boss Thomas Tuchel is believed to have identified Rudiger as a priority target ahead of the mid-season transfer window.
Rudiger is contracted to Chelsea until June 2022.
We are passionate about football and want to revolutionise the way football is perceived in the world.