Emery has seen his side capitulate in recent weeks, losing in Montpellier and Brittany, as well as failing to secure the top group spot in the Champions League after drawing to Ludogorets Razgrad at home.
After losing 2-1 to Guingamp on Saturday, PSG are seven points off the pace behind league leaders Nice and reports from France have claimed that the Spanish coach's job is now on the line – despite joining the club over the summer.
According to French TV station TFI, Emery is nearing an exit as PSG technical director Patrick Kluivert looks to get the club back on track.
Van Gaal, who was sacked by Manchester United last May, has been touted as a potential replacement should Emery leave.
The Dutchman is currently out of work and, according to TFI, is under consideration by the PSG board.
Van Gaal has previously worked under Kluivert during their time together at Ajax which is expected to help his cause as the club contemplates its future.
Roberto Mancini and Fabio Capello are also said to be in the running for the PSG post should it become available.
PSG’s last match of 2016 comes against FC Lorient on Wednesday night and has been billed be some as a make-or-break fixture for Emery.
Despite the side’s recent poor run, a number of players have publicly backed the Spanish coach.
Although midfielder Marco Verratti recently admitted that the club is in “crisis”, he insisted “it’s not a problem with the coach”.
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