The 27-year-old's future at Old Trafford has been the subject of much speculation ever since he was dropped to the bench by manager Sir Alex Ferguson for United's Champions League match against Real Madrid last month.
Ferguson has since rubbished the reports by insisting that the England international will still be a United player next season.
However, Michael Moulin, who recently spent time working for PSG, has said that a deal to take Rooney to the Parc des Princes is "done".
"I announce to you from trusted sources - Rooney to PSG is done. He will be at PSG next season," Moulin told sport.fr.
Rooney joined United from his boyhood club Everton in 2004.