Danish international has been heavily linked with a move away from Inter Milan during the winter transfer market after falling out of favour under Antonio Conte.
Eriksen has been tipped for a move to another European side with former boss Pochettino rumoured to be open to bringing him to Paris for the second half of 2020/21.
However, according to reports from Italian outlet Gazzetta dello Sport, Valencia are also keen on the 28-year old, as Javi Gracia looks to remodel his squad.
The main stumbling block for Los Che is likely to be Eriksen’s salary at the San Siro, with PSG in a much stronger position to reach a wage sharing agreement with Inter.
Eriksen has made just four Serie A starts for Conte this season with Marcelo Brozovic, Arturo Vidal and Ivan Perisic his preferred midfield options.