The club have seen the Brazilian star as a key replacement for Neymar who is out for 10 weeks.
PSG had considered Arsenal's Mezut Ozil on a loan but he is understood to have turned down the approach
Neymar has opted not to undergo surgery yet will miss crucial games including both legs of their Champions League tie with Manchester United.
The Champions league has been the main goal for PSG in recent years as they look to make that next step up in European competition. Neymar's absence is a huge blow to their plans but they believe Willian could help fill the gap.
Chelsea have been resolute as they look to keep their squad intact for Maurizio Sarri - underlined by their rejection of Bayern Munich's £35m bid for Callum Hudson-Odoi.
They are reluctant to sell in this window preferring to offload fringe players such as Michy Batshuayi, Danny Drinkwater and Gary Cahill.
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