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The Daily Record reports that Chelsea are trying to work out a cash-plus-player deal with the Ligue 1 champions for the prolific striker.
PSG are keen to sell Mbappe this summer rather than allow him to leave on a free transfer next year and have already accepted a monumental €300m (£258m) bid for him from Saudi side Al Hilal.
However, Mbappe is not interested in moving to the Saudi Pro League and has not even entered into talks with Al Hilal.
The 24-year-old made his intentions clear that he intended to stay at PSG over the coming season and then leave when his contract expires, but the club are trying desperately to avoid that now and sell him for a fee while they can.
The report does not mention which player Chelsea are trying to send in the opposite direction to Mbappe.
The likes of Romelu Lukaku, Hakim Ziyech and Callum Hudson-Odoi are all available for transfer, but it is not clear whether PSG are keen to sign any of them this summer.
PSG did try to sign Ziyech on loan in January and it was only an unusual paperwork blunder from Chelsea seeing the deal collapse late in the transfer window.
Pochettino and Mbappe worked together while the Argentine was in charge at PSG, winning the Ligue 1 title in 2022.
Real Madrid remain interested in Mbappe, but a bid has not emerged from the Spanish capital yet.
Liverpool have also been linked with making an ambitious loan bid for the France international, with no shortage of interest in arguably the best striker on the planet, unsurprisingly.
MORE : Liverpool ‘in talks’ with Paris Saint-Germain over sensational loan move for Kylian Mbappe
MORE : PSG set huge price for Real Madrid to sign Kylian Mbappe this summer
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