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The France international arrived from Lyon for a club record £60 million in 2019 but he's failed to earn a place in the starting XI under four different managers.
Ndombele is reportedly training alone and he's not featured in the last two games, after being booed off in an FA Cup clash with Morecambe.
The Telegraph claim PSG manager Mauricio Pochettino, who signed Ndombele at Spurs, has offered Paredes in a straight swap.
Antonio Conte has already decided Ndombele won't be in his plans for the second half of the season.
However, it's said the Italian isn't interested in Paredes and would rather outright sell or loan Ndombele out.
Paredes joined PSG in January 2019 and he's become a key component in their midfield in recent years.
This season, he's been limited to just nine appearances in Ligue 1 but he isn't interested in leaving the club.
Fans turned on Ndombele earlier this month after he walked off the pitch slowly against Morecambe.
Bryan Gil came off at the same time and jogged off, with Spurs looking for an equaliser, while Ndombele took as long as possible.
Conte urged the 25-year-old to 'change opinions' of supporters in his post-match interview.
The Italian explained: "This type of situation, they are in football.
"You have to be good to change the opinions. I was a player and it happened sometimes to me that someone was unhappy with my performance.
"This is our life. It’s OK. We have to continue to work and try to be better next time. We have to know very well that if we perform well, the fans are happy. If you don’t perform well, the fans are not happy."
Spurs are now unbeaten in nine under Conte in the Premier League and are in the hunt for a Champions League place.
Their elimination from the Europa Conference League will give them an advantage compared to rivals Manchester United and West Ham United, who are in the Champions League and Europa League respectively.
Wednesday saw them complete a remarkable comeback against Leicester City after being 2-1 down in extra time.
Steven Bergwijn scored in the 95th and 97th minute to seal a 3-2 win.
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