Ndombele is currently back at the Premier League side after spending the 2023-24 campaign on loan at Napoli, where he won the Serie A title.
The 26-year-old made a total of eight starts and 22 substitute outings in the Italian top flight during his stint in Naples, and there had been suggestions that he could be reintegrated back into the Spurs first-team squad under new head coach Ange Postecoglou.
However, that has not proven to be the case, the Frenchman missing out on a place in the senior ranks for all of the club's friendlies and Premier League fixtures under the Greek-Australian.
As a result, Ndombele is available for transfer ahead of Friday's deadline day, yet attracting realistic offers for his signature have not always proven to be easy.
That said, chairman Daniel Levy will also be keen to part ways with Ndombele at a time when the player has less than two years remaining on his contract.
Another loan spell elsewhere remains a possibility, yet Levy may also be prepared to accept a cut-price fee for someone that cost in excess of £64m just four years ago.
According to the Daily Mail, PSG are contemplating whether they should take the opportunity to sign a player who they had admired in the past.
Ndombele earned his big-money switch to Spurs through his performances for Lyon between 2017 and 2019, while he returned to his former club on loan in 2021-22.
Head coach Luis Enrique is currently not short of central-midfield options at Parc des Princes, there currently as many as eight players who can be deployed there in the senior squad.
Nevertheless, some of those players, including Marco Verratti, are expected to leave the club over the coming days, freeing up space in the Ligue 1 champions' squad.
The report hints that Ndombele remains on the shortlist of club officials with contact having been made with Spurs during the last three transfer windows.
Spurs are in the process of trying to offload a wide array of unwanted high-earning names, a list which also includes Eric Dier and Sergio Reguilon.