The PSG ownership are rumoured to be pushing for a squad overhaul in the coming months after another Champions League failure at the end of 2021/22.
PSG are not actively looking to sell the French international, but he is considering his future, with talks stalled over an extension beyond 2024.
Kimpembe is open minded on his own future in Paris with reports from Diario AS claiming Atletico have now joined the list of clubs interested in the 26-year-old.
PSG will make a decision on their former youth team product in the coming weeks as they aim to secure a €60m deal for Milan Skriniar from Inter Milan.
If Skriniar does complete a move to the Parc des Princes, ahead of the 2022/23 season, Kimpembe could become surplus to requirements, and Atletico will test PSG’s resolve with an opening €40m offer.