Brazil star Neymar is believed to be pining for a summer departure from the Parc des Princes amid purported interest from Champions League finalists Real Madrid.
Pogba's future, meanwhile, remains in doubt after the Frenchman found himself at loggerheads with United boss Jose Mourinho on numerous occasions this season.
According to the Daily Star, should Real succeed in snapping up Neymar in a reported £250m deal, PSG will set aside £100m for a Pogba bid.
The report claims that the Parisians are mindful of Financial Fair Play rules and, alongside trying to sign Pogba, would use the remainder of the Neymar revenue to seal the permanent signing of Kylian Mbappe from Monaco.
Pogba is contracted to Old Trafford until 2021, though the Red Devils have the option of another year.