The 'keeper has never made a first team appearance for Man United, but has been building his reputation during the past two years with the Blades.
Henderson has helped the newly promoted side to fifth in the Premier League and the second best defensive record in the division behind leaders Liverpool. He also has the joint most clean sheets in the top flight with nine.
Sheffield United manager, Chris Wilder, has made no secret of the fact he would like to re-sign Henderson.
His form has moved many to make the case for the Red Devils stopper to be England number one at Euro 2020. Henderson is yet to receive a senior cap for his country, but was named in Gareth Southgate's last two squads.
He is viewed as first choice at Old Trafford in the long-term, but remains behind David de Gea as things stand. De Gea has only just signed a new contract to keep him at Man United until 2023.
Which is why PSG are considering Henderson as they look to shake up their squad by bringing in younger players.
Spurs are also keen as they seek competition for 33-year-old captain Hugo Lloris, while Chelsea have an issue in goal with Kepa Arrizabalaga having failed to convince boss Frank Lampard - who has dropped the Spaniard for the past two games.
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