The 19-year-old American wants to leave Ajax this summer and has some of Europe’s biggest clubs keen on him.
Dest has made it clear that he would like to move to Bayern Munich, admitting he has visited the Bundesliga club.
Barcelona right-back Nelson Semedo has been linked with a move away, and Dest could replace him.
However, PSG, who are looking to improve their right side, are now at the table according to France Football.
Thomas Meunier’s contract is about to expire so Leonardo, PSG’s sporting director, is looking at replacements.
And Dest has impressed Leonardo enough to make him a PSG target for next season.
France Football reports that discussions between PSG and Dest’s representatives have taken place.
The Ligue 1 champions have not yet made an offer, but it is said that all parties are open to the idea.
The price-tag for Dest, one of America’s most exciting talents, is thought to be around €20m.