The 22 year old has struggled to work his way into the Blues starting line up in recent weeks, although boss Jose Mourinho is prepared to build his team around the playmaker in years to come.
Mourinho’s faith in the youngster was evident with his sale of Juan Mata in January and the Brazilian star is also expected to be a key man for his country in their home World Cup this summer.
PSG have been scouting Oscar for a number of months now and are set to make a £41.5million bid when the summer transfer window opens.
A good World Cup would see that figure rise but Chelsea are adamant that they don’t want to sell and even a £50million bid, which would see the Blues double their money on the midfielder, would be rejected.
Barcelona are also in for Oscar as they see him as the long term replacement for Andres Iniesta, but it seems Chelsea will bat away any interest in the midfielder while Mourinho is in charge.