The French champions are hoping to sell some players this summer so that they comply with Financial Fair Play regulations.
Draxler is seen as surplus to requirements in a side packed with talent but suffering with a bloated wage bill.
The Germany international only managed to score five goals last season, but assisted 12 more as PSG won Ligue 1 at a canter.
With Christian Eriksen seemingly on his way out this summer, Spurs will be looking to add more creativity in attack.
However, a big stumbling block will be whether the Champions League finalists can match Draxler's reported €100,000-per-week wages or not.
Spurs are in the process of paying off stdaium debts and Daniel Levy is a notoroiously difficult negotiator when it comes to player acquisitions, but Mauricio Pochettino hasn't been afforded a signing since the January 2018 arrival of Lucas Moura.
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