Dembele has been at the club since 2017, having joined from Borussia Dortmund and has won three Spanish La Liga titles, two Copa del Reys and the Spanish Super Cup twice.
The 26-year-old's Barcelona career has often been blighted by injury issues which has restricted him to 185 appearances and 40 goals across all competitions.
Dembele signed a two-year contract extension last summer but has a €50m release clause which PSG have triggered.
Dembele has given his thumbs up to the deal and was an unused substitute when Barcelona beat AC Milan 1-0 in a pre-season friendly early Wednesday.
Xavi revealed afterwards that the French winger did not feature because he has asked to leave.
“I will be very clear, he has told he wans to leave, he has a proposal from PSG and we can’t do anything," Xavi told reporters.
“It leaves a bitter taste in my mouth because we have taken care of him so that he is happy here. A little disappointed, yes I am.”
“We cannot compete with the proposal that they’ve made to him, it’s out of our reach.”
“It’s simple. He came to me with a proposal from PSG. Said that he wanted to leave, that he had spoken with Luis Enrique, with Nasser and has a proposal with which we cannot compete. We have asked him the reason and he has not been able to answer. I sense that it will be something personal. Disappointed? Yes. The important thing is that he has been clear. I wish him luck”.
“He looked so happy to me, I did not expect it. That is the market. Whoever doesn’t want to be at Barca, you have to let him go.”
