The England international has had a year from hell with injuries and poor form impacting his development.
There was once upon a time when the ex-MK Dons ace was one of the first names on the teamsheet.
But Alli now finds himself looking from the outside in on more occasions than not.
He has been made available and PSG are taking a keen interest, with senior figures at the club known fans of the midfielder, report BBC Sport.
The arrival of Gareth Bale as well as the added competition from Giovani Lo Celso spells bad news for Alli.
But BBC Sport also go on to report that the 24-year-old wants to stay and fight for his spot back, having also lost his national set-up place.
However, it is not just Jose Mourinho that the Englishman must win the trust back from – with Spurs fans also losing faith in him.
One said: “As the spurs amazon documentary illustrates, he’s fundamentally lazy and his attitude stinks.”
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And this fan said: “He’ll enjoy France. Low tempo football, minimal work rate required and he can swagger around pretending he’s world class.”
“Mourinho thought he was lazy in training, tried to motivate him but couldn’t so sending him on his way – sensible if you ask me,” another wrote.
A fourth quipped: “Has been poor for 3 seasons. Wholly overrated. Lazy and arrogant.”
And this fan said: “The time is probably right for him to move on, he has stagnated at Spurs in recent seasons.
“The player that was so exciting and a joy to watch when he burst onto the scene following his MK Dons transfer has been missing for large spells of the last two and with it Spurs have declined.”
Alli was left out of Tottenham’s squad as they beat Southampton 5-2 but Mourinho insisted it was down to his large squad.
“We have a huge squad, a squad with numbers that are very difficult to manage,” Mourinho said. “I never had it, I don’t like to have it and it’s not easy for me.
“I start with Son [Heung-min], with Lucas [Moura] and with Harry Kane and on the bench I still have Moussa Sissoko, Erik Lamela and Steven Bergwijn.
“We have too many players for some positions and some of them are paying the price for this.”