But a separate update from the Daily Mirror claims Liverpool are plotting a bid of their own, with John W Henry reportedly willing to spend up to £30m on the Chelsea midfielder. And The Daily Express also claims Liverpool remain interested in Mata, but that they face stiff competition from PSG.
The Anfield club were prepared to pay a similar fee to land Brazilian ace Willian before he joined Chelsea instead, and the Mirror claims Mata's desire for first-team football in a World Cup year could prompt an offer from the Reds.
Liverpool were linked with Mata earlier last week, but were thought to be pursuing a loan deal.
The two-time Chelsea player of the year has been relegated to the bench under Jose Mourinho so far this season, making just one start against Aston Villa.
He's under contract at Stamford Bridge until 2016, but L'Equipe report PSG are ready to add one final big-money player to their ranks - and they're targeting Mata.
Laurent Blanc's side have already added Edinson Cavani, Marquinhos and Lucas Digne to the likes of Zlatan Ibrahimovic, Thiago Silva and Lucas Moura.
They've reportedly not given up hope of signing Mesut Ozil, but Arsenal look set to win that race following Gareth Bale's transfer to the Bernabeu from Tottenham.
Liverpool have already been busy today, completing deals for two defenders - Tiago Ilori and Mamadou Sakho from Sporting and PSG - and Victor Moses from Chelsea.
Do YOU want to write for GiveMeSport? Get started today by signing-up and submitting an article HERE: https://www.givemesport.com/writeforgms