Cavani, 32, whose contract at PSG expires next summer, has emerged as the No 1 target to replace Diego Costa if he leaves the club when the window opens.
Spanish newspaper Mundo Deportivo quote reports on radio station Cadena Ser that Cavani has agreed to the move if Costa leaves.
Former Chelsea striker, Costa has been linked with a move to the Chinese Super League amid reports that he has fallen out with the management at Atletico.
Last month, he was handed an eight-game suspension after launching into a foul-mouthed rant at the referee following his dismissal. The Spain international also refused to train with his team-mates after the club opened misconduct proceedings following a red card at Barcelona.
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