The 30-year-old has fallen down the first-team pecking order at the reigning Premier League champions, partly down to the impressive form of fellow centre-back Matija Nastasic.
The Serbian stopper has settled in well alongside City captain Vincent Kompany at the heart of Roberto Mancini's defence, after arriving at the Etihad Stadium from Fiorentina in a €15million deal.
Lescott's restricted game-time has alerted the attention of PSG boss Carlo Ancelotti, who is keen to bring the former Everton star to Parc des Princes at the end of the season, in a bid to strengthen the Ligue 1 leaders' defence.
Ancelotti is looking to orchestrate a sustained period of success in the French capital, and will look to bring in a number of big-name signings in the summer.
David Beckham completed a deadline-day move to Paris, signing a short-term contract with PSG, and Lescott could join the former LA Galaxy midfielder across the Channel, if he decides it best to leave Manchester City when the transfer window reopens in July.
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