Tottenham boss Nuno Espirito Santo is eager to strengthen his options in the middle of the park.
Sarr, 18, has caught the eye of a number of clubs around Europe and his future is the subject of intense speculation this summer.
The Gunners were believed to be interested in the 23-year-old towards the start of last year, but the Brazilian made the move to the Groupama Stadium from Athletico Paranaense on a four-and-a-half-year deal.
The 25-year-old has made 180 appearances for PSG in all competitions, including 40 outings during the last campaign.
Kimpembe could face a battle for his spot next term, though, following the arrival of Sergio Ramos, and according to L’Equipe, the Frenchman could consider his future away from the French capital.