The daily claims that PSG want another attacker in the summer to strenghthen their strike force upfront and feel Rooney could partner Zlatan Ibrahimovic.
Rooney, 27, signed a contract worth £1million-a-month last season which runs until 2015. But a £40million bid from PSG would force United into deep discussions as they can cash-in on the striker. The newspaper also pointed out that Rooney has been overlooked by United after the arrival of Robin van Persie.
The Dutchman made an immediate impact after his switch to Old Trafford while Rooney had been in and out due to injuries and fitness issues. The England striker has also been playing in a deeper role, just behind the main striker or sometimes also in central midfield.
The French league leaders have spent nearly £100million on new players during the summer were also linked with a move for Rooney.
Rooney joined United from Everton in 2004 for a fee worth around £24million and since then the 27-year old has made 392 appearances scoring 194 goals in all competitions. The England international has won four Premier League titles, Champions League title in 2008 and the Club World Cup.
Meanwhile, United scouts watched Porto and Colombia forward James Rodriguez and the £36milllion-rated winger has been compared to the likes of Cristiano Ronaldo and Nani.
But United have been shocked by a huge increase in his valuation. Porto were ready to listen to offers of around £25million but are now demanding £36million for the 21-year old.