Emery, 46, is widely expected to leave PSG at the end of the season following a disappointing Champions League campaign that ended at the last-16 stage.
And it had previously been expected that Chelsea manager Antonio Conte would be the leading candidate to replace him.
However the report from L'Equipe says that instead the PSG hierarchy are keen to appoint the 44-year-old Tuchel, with the former Borussia Dortmund manager currently out of work.
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Tuchel had been linked to Arsenal, Chelsea and Bayern Munich.
The report adds that Tuchel is the choice of the PSG ownership whilst the sporting director Antero Henrique would prefer one of Conte, Andre Villas-Boas or Paulo Fonseca.
Recently PSG defender Thomas Meunier cast doubt over the future of Emery when saying in an interview with Marca that a change is coming.
"PSG know my position. However, I am waiting, because many things, such as the coach, will change."
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