According to Le10Sport, PSG are keen on bringing in the Brazilian attacker who scored 13 goals in the Premier League last season.
With Julian Draxler and Angel Di Maria possibly on their way out this summer, the Ligue 1 champions are evaluating options.
Richarlison was crucial for Everton as they finished eighth in 2018/19, and will be reluctant to let him go as they plan for a top-six assault next term.
The Toffees only signed the 22-year-old last summer for a fee which could rise to £50m, and since then he has won his first eight caps for Brazil.
However, according to the report Everton's valuation is deemed too high by PSG, who are still trying to balance their books to avoid unwanted attention from UEFA.
PSG are also thought to be interested in Liverpool's Roberto Firmino.
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