The Argentine attacker had attracted the interest of both the Nerazzurri and the Ligue 1 giants, but he now appears to be on his way to the French capital
The 27-year-old attacker has a buy-out clause of €31 million in his current deal, but the Partenopei have supposedly agreed to an initial transfer fee of €26m, potentially rising to €31m based on the fulfilment of a number of clauses.
The Paris club faced stiff competition for the signature of Lavezzi as Inter had also set their sights on the Argentina international.
Nevertheless, the Nerazzurri have pulled out of the race for the attacker's services due to the Azzurri's hefty financial demands.
Neither the Naples outfit nor PSG have confirmed the imminent transfer, but the deal is expected to be finalised once the transfer window officially opens on June 13.
Lavezzi came through the ranks of the Boca Juniors youth academy and also wore the jerseys of Estudiantes, Genoa and San Lorenzo before moving to Italy in the summer of 2007.
He has since developed into one of the Partenopei's undisputed star players, scoring 38 goals in 156 Serie A appearances.