The 27-year-old international, who joined Napoli from Argentine club San Lorenzo in 2007, has been tracked for several weeks by PSG, as well as Inter Milan.
According to sources at the French club, he could complete his move soon after the European transfer window opens on June 13 and is likely to sign a contract with a duration of either four or five years.
Lavezzi is expected to cost an initial 26 million euros ($32.5m), plus 5m euros in bonus payments.
He is reportedly in line to receive a salary worth 400,000 euros per month.
Meanwhile, sources say PSG have held talks with the agent of Zlatan Ibrahimovic over a possible swoop for the Swedish international, who finished as the top scorer in Serie A with AC Milan last season.
Sources close to PSG say the club have made an offer to Milan worth 34m euros for Ibrahimovic, who is currently preparing for Euro 2012 with the Swedish national team.
However, Leonardo denied having made contact with Milan over a move for Ibrahimovic when asked by AFP.
PSG are also thought to be working on deals to bring Real Madrid playmaker Kaka and Barcelona right-back Dani Alves to the club, with PSG coach Carlo Ancelotti admitting that he has been in telephone contact with Kaka, who worked under him at Milan.