Paris Saint-Germain have opened negotiations with Wayne Rooney with a view to bringing the England international to the French capital this summer, L'Equipe reported on Wednesday.
Rooney, 27, has been increasingly mentioned as a potential recruit for the Ligue 1 champions by French media since he handed in a transfer request at Manchester United earlier this month.
According to unnamed English sources, Rooney is "enormously interested" by PSG's approach with the former Everton prodigy seemingly having overtaken Napoli forward Edinson Cavani in the French club's list of transfer priorities.
Former United manager Sir Alex Ferguson confirmed that Wayne Rooney has asked for a transfer away from the club for a second time, but he did insist the striker would not be sold.
Rooney, 27, was left out of United's squad altogether for the final two matches of the season, fuelling speculation that the England international is set for a summer departure from the club.
After leaving Rooney out of the 2-1 win over Swansea City, Ferguson told Sky Sports 1: "I don't think Wayne was keen to play, simply because he has asked for a transfer. I think he wants to think it through in his mind - I think that's a good idea. We're not going to let him go. I think maybe he is a bit frustrated. He has been taken off once or twice in the past couple of weeks."
Rooney, who has been linked with a move to the likes of PSG and Chelsea, previously asked to leave United before signing a new five-year contract in 2010.
Despite initially being happy with his decision to remain at Old Trafford, the former Everton man has endured a frustrating 2012-13 campaign. Rooney has often had to play second fiddle to Robin van Persie, who joined United from Arsenal last summer, while he has been dropped by Ferguson on occasions, including the Champions League last 16 tie against Real Madrid.
He also endured a difficult relationship with incoming manager David Moyes both during and after his time at Everton.