France international Rabiot is in the final year of his contract and it looks unlikely he will put pen-to-paper on a new deal after becoming frustrated with his time at the Parc des Princes.
The 23-year-old, who missed out on a place in Les Bleus' winning World Cup squad this summer, has been an ever-present for PSG this season but there is a feeling of too little too late as the midfielder eyes a move away.
Manchester City, Barcelona and Juventus, who are all defending their respective league titles this term, are showing an interest in the Frenchman and are looking to acquire his services on a free.
However, Spurs, who failed to sign a single player in the previous transfer window, have now joined the race and negotiations are believed to have started over a move to the Premier League.
There are claims Tottenham are discussing the possibility of a January move for Rabiot in order to steal in ahead of the competition.