The French giants were strongly linked with a deadline day move for the playmaker during the last window, when it appeared that he was set to leave Stamford Bridge after falling out of favour with Jose Mourinho.
Mata has since been accepted back into the first-team fold by ‘The Special One’, although doubts still remain as to whether or not he is seen as an integral player at the club.
Despite still being firmly in the race for the Premier League title, the London outfit have been a little underwhelming so far this term, leading to rumours that Mourinho may delve into the January transfer market to mould his inherited squad into one more akin with his playing style.
PSG are keen to take advantage of this and offer Chelsea a hefty fee for Mata, which could then be used to fund a huge move for Monaco’s Radamel Falcao.
Money is little object for the Qatari-backed club, who have frequently paid in excess of £30m for top talents over the course of the past few years.
A winter deal could also free up Ezequiel Lavezzi and Jeremy Menez for moves to England, with the pair attracting much interest from the likes of Arsenal, Tottenham and Liverpool.