Louis van Gaal has already spent upwards of £50m on left-back Luke Shaw and midfielder Ander Herrera this summer but, as reported by Goal, has identified the striker as another potential marquee acquisition.
And the 27-year-old – who is thought to be unhappy at being deployed on the wing under coach Laurent Blanc – has refused to rule out a summer move ahead of the 2014-15 season.
"I am at Paris, I think I will stay here, but you never know with the transfer window," he told Ovacion Digital.
"There was a discussion with Laurent Blanc before the end of the season and I think there will be a new tactical scheme this season."
Despite his wide role Cavani scored 25 goals in all competitions for PSG last season as the club won Ligue 1.