The 31-year-old is believed to be in talks with the Merseyside giants over a new deal, but negotiations are yet to lead to a positive solution.
With the midfielder’s current contract is due to expire in under two years’ time, the Reds are reportedly open to a sale for the right price.
PSG head coach Mauricio Pochettino is monitoring the situation closely, and he would be keen to reunite Henderson with Georginio Wijnaldum at the French capital.
However, the report adds that the European giants Juventus and Atletico Madrid are also thought to be weighing up moves for Henderson should the England international seal a shock Liverpool exit.
Henderson made five appearances for England at Euro 2020.