Kim has been integral in Napoli claiming their first Serie A title since 1990, being near-ever-present, forming a solid partnership in central defence with Amir Rrahmani in a side which has conceded just 25 goals this season.
Kim's contract runs until 2025 in Naples, and club owner Aurelio de Laurentiis has garnered a reputation of being a very tough negotiator.
However, RMC Sport claims Kim is being targeted by the Ligue 1 leaders following his breakthrough season in a top European league.
Sporting director Luis Campos reportedly believes that Kim will be able to quickly adjust to life in Paris, considering how he seamlessly integrated into the Napoli side after joining from Fenerbahce last summer.
However, despite reports that PSG have met with representatives of the player, no deal has been struck as the player is believed to prefer a move to the Premier League, with Manchester United one of the clubs said to be interested.