The Foxes’ midfielder has had a fine season with some eye-catching displays for the former Premier League champions.
His consistency and work rate have turned him into a fans’ favourite at the King Power Stadium and at the same time ignited interests from EPL rivals, Arsenal and Manchester United.
PSG’s latest interest in the Nigerian midfielder would further fuel speculation about his future at Leicester.
According to ESPN, the Nigeria international is top of the Saints’ transfer wish list while Ghana’s Thomas Partey remains a backup option.
The Qatari-owned club are reportedly willing to pay around £45-50 million for the 23-year-old, who is contracted to Leicester until 2024.
The French champions signed Senegal international Idrissa Gueye just last year, but are keen on a more dominant force in the defensive midfield position and Ndidi is seen as the right man for the job.
Ndidi arrived in Leicester from KRC Genk in January 2017 and has established himself as one of the best midfielders in the English Premier League over the last couple of years.
He has scored eight goals in 130 appearances for Leicester, including two goals in 29 games in the current campaign.