Manchester United's De Gea is rated by many as the best goalkeeper around.
The French champions - who wrapped up the Ligue 1 title at the weekend - are reportedly prepared to pay £30 million for the Spaniard who came very close to joining Real Madrid last summer but the deal collapsed.
The report also states that De Gea has yet to make a decision on his future and won't until after this summer's European Championships in France.
The value of De Gea to United this season has not been unnoticed as time and again he has kept his side in games with a string of fine saves - with many wondering what the side's league position would be where it not for his heroics - as they currently sit in sixth place in the Premier League, and are four points off the Champions League places.
If United fail to go on a late run to qualify for next season's competition, that could prove crucial as to whether or not the goalkeeper remains at the club, as many will feel that he has the quality to be playing regularly in Europe's top competition.
De Gea signed a new four-year contract with United at the start of the season, which means that his value is protected at the very least, and the club could dig their heels in if they don't get the kind of offer that they want. Some will question whether £30 million is a true reflection of the goalkeeper's value given his performances.