Initial discussions are understood to have already taken place between PSG and Tottenham but the Ligue 1 side could face competition for the striker’s services from Queens Park Rangers.
Adebayor joined Tottenham on a permanent basis from Manchester City in 2012 following a successful season-long loan spell.
The Togo international has scored 42 goals in 111 appearances for the Londoners but has found first-team opportunities hard to come by this season due to the outstanding form of Harry Kane.
Adebayor has started 11 matches in all competitions for Spurs this season, scoring two goals.
He captained the side for their Capital One Cup semi-final first leg tie against Sheffield United last week, but was booed by sections of the home support when he was replaced by Roberto Soldado just after the hour mark.??