The 2003-born centre-back is believed to have been on Liverpool's radar on account of his rapid rise in South America, having already made 52 appearances for Sao Paulo's first team.
Beraldo played 48 times for the seniors in the 2023 campaign, scoring his first goal for the club in a Brasileiro win over Vasco da Gama in May, while he also played a key part in Sao Paulo's run to Copa do Brasil glory.
In November, it was reported that Liverpool had flown a delegation out to South America to discuss a move for Beraldo, who extended his Sao Paulo contract until December 2028 only a couple of weeks ago.
However, esteemed journalist Fabrizio Romano now claims that PSG have verbally agreed to sign the Brazilian youngster, who has already given the green light to Les Parisiens' contract offer.
Romano adds that PSG will pay a fixed fee of €20m (£17.4m) to Sao Paulo, who will not receive any add-ons as part of the transaction, and the two clubs are currently filing the paperwork to push the deal through as soon as possible.
Once Beraldo's medical is complete, he will reinforce a defensive contingent spearheaded by compatriot Marquinhos and also comprising Lucas Hernandez, Milan Skriniar, Danilo Pereira and Presnel Kimpembe, although the latter has not played this season due to an Achilles injury, which he will soon undergo surgery on.
In addition to Beraldo, PSG are also on the verge of sealing a deal for 18-year-old Corinthians midfielder Gabriel Moscardo, who has also been strongly linked with a move to the Premier League in 2024.
Moscardo - a 6ft 1in defensive midfielder with one appearance to his name for Brazil's Under-23s - made his breakthrough into the Corinthians first team last season with one goal and one assist from 25 matches.
Moscardo's contract with Corinthians runs for another three years, but he was approached by Chelsea earlier this year, while Arsenal, Liverpool, Manchester United and Manchester City have all been credited with an interest too.
However, in a recent interview with Radio Bandeirantes, Corinthians president Augusto Melo confirmed that the teenager had chosen to advance his career in the French capital.
"Unfortunately, the cycle has come to an end, his mind is elsewhere, we gave him the freedom to choose, may he be happy. He's heading to Paris," Melo said.
A separate update from Romano states that Corinthians and PSG thrashed out the final details on Tuesday, and the Brazilian giants will receive an upfront fee of €22m (£19.1m) with a potential €1m (£870,000) in add-ons.
PSG enter the Christmas break with a five-point lead over Nice at the top of the Ligue 1 table, and Luis Enrique's men are back in action against Coupe de France winners Lille in the Trophee des Champions on January 3.