The Belgium-born winger has been in excellent form so far this term, and has been the one shining light in a relatively underwhelming start to life at old Trafford for David Moyes.
Even before he truly broke into the Red Devils’ first-team this term, PSG were keen on his signature, and even had a £15m offer dismissed.
However, they have remained keen on the 19-year-old.
A £40m offer is understood to be on the cards in the summer, with the Parisians desperate to lure the youngster to the Parc des Princes.
Januzaj only penned a new £30,000-per-week deal late last year, but the Qatari-backed side are ready to present him with a lucrative deal to swap Manchester for Paris.
A £100,000-per-week salary is believed to be in place for the skilful starlet – a sum that would make him the highest paid teenager in world football.
Although United are adamant that he’s not for sale, missing out on Champions League football could make it difficult for Moyes to persuade Januzaj to stay put.