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The Italian goalkeeper, who has just a year left on his contract at the Parc des Princes, could be allowed to leave this summer as part of the French champions' reshaping of their squad.
The Ligue 1 side have already signed Lucas Chevalier from Lille, a move widely seen as paving the way for the Italian's departure.
PSG are understood to be open to parting ways with the 26-year-old, whose future in Paris has been the subject of growing speculation in recent weeks.
Manchester United, who have been linked with a move for a new first-choice goalkeeper for some time, are expected to assess their options in the coming weeks.
Donnarumma's availability could present an intriguing opportunity for Ruben Amorim, particularly with the player's contract situation potentially lowering the asking price.
While no formal bid has yet been tabled, the coming weeks may prove decisive.
