Manager Laurent Blanc is free to flex his financial muscle in the transfer window after UEFA dropped their spending sanctions on the club this summer.
And reports in France claim Di Maria is top of the boss' shopping list.
Di Maria joined United only last summer for a club record £59.7m.
But he failed to impress in his debut Premier League season - scoring just four goals over the campaign.
Paris believe they can prise him away from Old Trafford for £7.7m less than what United paid Real Madrid for him.
GETTY
Angel Di Maria may be sold to PSG for £52m this summer
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And they are understood to be ready to offer the attacking midfielder a four-year deal with £7m a season.
However, it is thought the Argentine will request an £8.7m-a-year deal to make the switch to Ligue 1 - a stance that may prove a stumbling block, even for mega-rich PSG.