Rabiot, who was left out of France's World Cup squad much to his displeasure, has just a year left on his current PSG contract and could leave for free next summer if nothing is done.
According to Catalan outlet Sport this week, Barcelona have agreed to match Rabiot's wage demands after a successful meeting between the player's agent (his mother) and Camp Nou representatives Pep Segura and Eric Abidal.
It is said that the player, who wants to fill a 'number eight' role rather than the deeper 'number six' role he currently features in, has asked for an annual salary of €7.2m and Barça are willing to pay it.
Sport notes that the purpose of the visit was not only to negotiate personal terms, but also to inform PSG of their intention to sign Rabiot.
And with a positive outcome in their meeting with the player's camp, it leaves Barça to now negotiate a formal transfer fee with PSG, who find themselves in a weak position given Rabiot's contract situation and apparent determination to leave.
While PSG have typically been against selling their best players, as was the case when Barça were seriously interested in Marco Verratti last summer, a report originating from Le Parisien suggests that they are ready to let Rabiot go on this occasion.
That is because new PSG coach Thomas Tuchel doesn't see keeping hold of Rabiot as a 'priority'. And while he would be happy to have the 23-year-old at his disposal, he is willing to let the club sell and move on without him.
Exactly how much the fee will be remains to be seen, but €40m is what PSG are said to want. Barcelona may have missed out on Antoine Griezmann this summer, but the Catalans are also closing in on French centre back Clement Lenglet.