The 6ft 3′ Ivorian was linked with a move to the Premier League throughout the winter window, but a deal never came to fruition, much to the disappointment of Newcastle and United fans.
L’Équipe reports that Zabi will arrive at the club in the summer for a fee of €25M, in what is a low fee for the teenager who English sides will be monitoring next season.
The 18-year-old has made 24 first-team appearances, netting twice and registering three assists under manager Karel Geraerts at Stade de Reims this season and has been likened to former United midfielder Paul Pogba.
Both Milan clubs and Serie A rivals Fiorentina were also said to be chasing the Ivory Coast midfielder, but he is set to stay in France to continue his development for the next few years.
United are linked with Elliot Anderson, Adam Wharton, Sandro Tonali and Carlos Baleba as they seek to replace Casemiro, who confirmed he will leave the club in the summer window.
Zabi’s move to Paris FC has not yet been made official, but an announcement should come later this week as Premier League sides watch on in envy.