Willian is valued by Chelsea at over £40 million.
Paris Saint-Germain are reportedly looking to sure up their squad ahead of their Champions League clash with Manchester United next month.
Following the news Neymar will be out for ten weeks through injury, the French side are keen on reinforcing their squad by raiding the Premier League.
It
is reported that they have already had a loan bid for Arsenal's Mesut Ozil rejected and are now keen in swooping for Chelsea winger Willian, who has 18 months left on his contract.
But Sarri is keen to offload fringe players such as Michy Batshuayi, Danny Drinkwater and Gary Cahill, rather than sell off a key member of his squad.
Chelsea have already turned down a bid from Barcelona and it's thought that the Blues value him in excess of £40 million, and Financial Fair Play regulation is likely to limit the Parisian's ability to make the move if Chelsea are reluctant to sell.
Neymar is unlikely to feature in his side's Champions League tie with Manchester United after leaving the field with an ankle injury during a French Cup tie with Strasbourg. The metatarsal injury has ruled the Brazillian out for ten weeks.
PSG are already sweating on the fitness of midfielder Marco Verratti for the last-16 clash with United and will likely now need reinforcements if they are to progress against a resurgent United side.
