Guardiola’s contract at Manchester City expires next year and PSG are understood to be doing everything they can to hire the 47-year-old.
The Mirror report that Guardiola is the club’s prime target to succeed manager Unai Emery.
PSG demonstrated their financial muscle last summer when they signed Kylian Mbappe and Neymar.
Guardiola, however, seemed focused on the task in hand as he took City’s first-team training on Friday.
The Premier League leaders are back in action against Newcastle United on Saturday afternoon.