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The 24-year-old forward, who has one year left on his current deal at Old Trafford, has been earmarked as a potential summer signing by the French club.
That being said, no discussions have taken place between PSG and Manchester United over a deal.
In fact, United have no intention of kickstarting negotiations in the future and are keen to tie Rashford into a new contract, despite his lack of form in recent months.
That same report also mentions Rashford's valuation. PSG think the player is worth around £60 million in the current market, while Manchester United value him at double that amount.
Former Sheffield United manager Neil Warnock thinks the 24-year-old striker will recapture his form of old in the coming months.
"He has been a little bit subdued in the past 12 months but I think Rashford will get a new lease of life under Erik ten Hag, especially if Ronaldo does leave," Warnock told SPORTbible.
"And that's no disrespect to Ronaldo. He's a fantastic player but I do think it's slowed down the progress of somebody like Rashford.
"I think Marcus will have a good start to the season and turn Gareth [Southgate's] head. I think he's as good as anyone beyond [Harry] Kane."
That preparation was "priceless", according to the man himself.
"For me personally, it's priceless to have the pre-season that I've had," he told PA in July.
"Sometimes I don't really take as much note of it because usually we're playing games in the summer and stuff like that, so the next season sort of just rolls onto the previous season.
"But this year I've had time to break, rest, recover mentally and physically, and then I've had a proper pre-season. I feel really happy. I'm pleased that I managed to do that."