According to journalist Luca Bendoni, PSG have already opened initial discussions with the forward's representatives and Torres would be prepared to join the French champions once the FIFA World Cup has concluded.
The Ligue 1 side are exploring several attacking reinforcements after Goncalo Ramos' transfer to AC Milan, although Torres has emerged as a leading candidate.
PSG manager Luis Enrique is understood to value the 25-year-old's versatility, having previously worked with him in the Spain setup.
His ability to operate across the front line and adapt to different tactical systems makes him an appealing option, although the club continue to assess alternative attacking targets.
Barcelona's biggest concern remains the lack of progress over a contract extension. Torres has only one year left on his current deal, and the Catalan club are reluctant to allow valuable players to edge towards free agency without either securing a renewal or evaluating suitable transfer offers.
The longer negotiations remain unresolved, the greater the uncertainty surrounding one of the squad's most experienced attackers.
The situation is further complicated by Barcelona's pursuit of Borussia Dortmund forward Karim Adeyemi. Capable of playing anywhere across the frontline, Adeyemi would provide Hansi Flick with additional pace, directness and tactical flexibility.
His profile closely mirrors that of Torres, potentially limiting the latter's opportunities if the transfer is completed.
Torres has also drawn interest from elsewhere in Europe, including Atletico Madrid, whose pursuit could hinge on Julian Alvarez completing an anticipated move to Barcelona.
Should Adeyemi arrive, Barcelona could decide this summer represents the ideal moment to cash in, improving their negotiating position while freeing space for the incoming forward.
Barcelona president Joan Laporta has welcomed the club's move for Karim Adeyemi, saying everyone at the club is excited about bringing the Germany international winger to Camp Nou.
In-demand forward Karim Adeyemi has been granted permission to open talks with Barcelona after Borussia Dortmund accepted a bid believed to be in the region of 30 million euros.
FC Barcelona have reportedly reached an agreement with Borussia Dortmund to sign Karim Adeyemi, with the Germany international now closing in on a move to the Spanish champions.
Borussia Dortmund and Germany striker Karim Adeyemi has reportedly snubbed a new contract with the German side and agreed personal terms with Barcelona.
