The Senegal international was pictured in Paris on Sunday after the Toffees agreed a deal worth £28.7million with the French champions.
Gueye is now expected to complete his dream switch to the Parc des Princes imminently by signing a four-year contract.
PSG tried to sign the tough-tackling midfielder in January, but despite Gueye’s transfer request, Everton rejected a £21.5million bid.
Marco Silva was hopeful Gueye might be persuaded to stay at Goodison Park, but the 29-year-old has remained determined to force the move through.