He has made just one Premier League start in the 2020-21 campaign, with his last top-flight showing coming in a three-minute against Liverpool on December 16.
And while he is not featuring for Spurs at present, The Athletic have reported that Levy will not accept a transfer or loan with an option to buy.
As a result, Alli will be forced to wait until Levy has ‘fully assessed his options’ before he decides whether or not to accept a straight loan deal.
If he is to join the French champions he will link-up once again with former Spurs boss Mauricio Pochettino who desperatly wants the player to join PSG to give more strength and options for him in midfield.
Now it’s up to Levy to decide as Dele Alli is not in Jose Mourinho’s plans