The Leicester City man has been impressive in recent times for the Foxes and now Ligue 1 giants PSG are in hot chase of the Nigerian midfielder, ESPN reports.
In anticipation of the transfer window, it was gathered that the club are also interested in Atletico Madrid's Thomas Partey and Monaco's Tiemoue Bakayoko.
Ndidi has been in spectacular form in the English Premier League before the season was suspended, with several other top clubs interested in the 23-year-old.
The French champions, through their sporting director, are planning to bid for the star who joined Leicester in 2017 from Genk for £15million.
Ndidi's contract with the Premier League side will run for another four years and he is now valued around £45-50million.
Although the club brought in Idrissa Gueye last summer for £30m from Everton and Leandro Paredes the previous January for £36m from Zenit, PSG are not satisfied with their performance in the midfield.
Aside Ndidi, 26-year-old Partey who is also having a very good season, is also another name on their shortlist. The Ghana international's buy-out clause is £43.7m.
Leonardo is also a big fan of Bakayoko. The Frenchman, 25, had a revival at Monaco this season and still belongs to Chelsea, where he endured a difficult spell before being loaned to Milan and then back the Ligue 1 side. Monaco will not trigger his £30m release out clause.
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