Chelsea, United and Arsenal have all been credited with showing interest in the Sweden international, but according to French publication Footmercato, the Blues have already made an offer.
The report claims Chelsea have offered Ibrahimovic a two-year deal worth almost £10million a season.
Ibrahimovic, who has netted 31 goals in all competition for PSG this term, is said to be keen on a move to the Premier League.
The 34-year-old has received offers from China and the MLS but is willing to turn down a big-money contract in favour of a chance to play in England.
Ibrahimovic’s agent Mino Raiola insists a decision has already been made on the Swede’s future but they are not ready to reveal his next destination just yet.
''We know what we want, but we will not say anything until this summer when the season is over, but we are now clear about what we want to happen," Raiola told Swedish newspaper Expressen.
"I know what he’s decided, but we don’t want you to know yet.”
