Paris Saint-Germain have reportedly placed Oscar high on a list of possible targets ahead of the summer transfer window.
The Brazilian has been a key member of the Chelsea team under Jose Mourinho this season, but the French club are believed to be prepared to test the Premier League leaders with a bid.
According to The Telegraph, the Ligue 1 champions would be willing to pay up to £41.5m for Oscar before he departs for the World Cup in his home country this summer.
However, it remains unclear whether Mourinho would be open to allowing the 22-year-old to leave after choosing to put faith in him ahead of Juan Mata, who was sold to Manchester United in January.
PSG and Chelsea will meet in the first leg of their Champions League quarter-final tie in the French capital next Wednesday.
