It is understood the Spanish giants have been interested in the Frenchman for many years and now finally look to get their man after he said 'yes' to a free transfer.
According to Mundo Deportivo, PSG tried to offer Rabiot, 23, a new contract with his current deal expiring this summer.
PSG's president Nasser Al-Khelaifi is understood to be personally involved in the talks to try and tie Rabiot down to a new deal.
He is also incredibly reluctant to lose players to Barca – who tried to sign Rabiot as part of the Neymar deal in 2017 – as he sees them as a direct rival.
But the ace has rejected any offers so he can follow through with a dream move to the Nou Camp where he can take his career to the next level.
Barcelona are expected to pay the midfielder a large signing bonus after his mother – and agent – gave her word to the Catalan club her son would join.
That is despite heavy interest from a number of Premier League clubs, including Jurgen Klopp's Reds.
Rabiot is free to open talks in January as he enters the final six months of his deal at the Parc des Princes.
But he is expected to give his full attention to his football for the remainder of his time at the Ligue 1 champions as they look to win the Champions League.
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