The England international could be reunited with former Spurs boss Mauricio Pochettino in France after falling out of favour under Jose Mourinho this season.
But the Athletic reports that the England international won’t depart north London unless Spurs find an adequate signing to take his place in the squad.
PSG have reached an agreement over a loan deal for Alli that doesn’t include an option to buy, and the 24-year-old is keen to make it happen as he seeks more regular game time.
Alli has made 12 appearances for Tottenham this season, but only four of those have come in the Premier League.
But chairman Daniel Levy, who is a fan of the midfielder, is determined to keep him unless a replacement is found by the transfer deadline at 11pm on Monday.
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