The 24-year-old has grown into one of the most in-demand players in Europe following his renaissance in Ligue 1.
With a year left to run on his contract at the Stade Pierre-Mauroy, he is likely to part with Les Dogues in the coming months.
Milan were long thought to be favourites to sign Sanches, but Les Parisiens are now at the head of the queue.
Fabrizio Romano insists the Ligue 1 champions have identified the Portugal international as their top priority for the summer.
Much of the credit for PSG’s interest in Sanches goes to the club’s ongoing talks with Christophe Galtier to replace Mauricio Pochettino at the helm.
Galtier, currently at Nice, helped the box-to-box midfielder reignite his career following an underwhelming stint at Bayern Munich during their time at Lille.
Since the French manager is about to be appointed as the new Paris boss, Sanches is inclined to turn down other options to move to the Parc des Princes.
Les Parisiens have already tabled an £8.5million bid to prise the Portuguese ace away from Lille, who are holding out for a £13m fee.
Sanches has gone from strength to strength since joining Les Dogues in 2019.
He played a starring role while helping Galtier pip Paris to the Ligue 1 crown in 2020/21.
A nasty muscle injury that plagued him in the early phase of last season restricted Sanches’ seasonal tally to 25 league appearances.
But he bounced back as the season progressed to re-establish himself as the club’s best-performing midfielder.
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