The 29-year-old joined Everton from Aston Villa for around £7m in 2016 and played 108 times for the Toffees.

He has signed a four-year deal with the French champions.

Gueye's exit from Goodison Park follows the sale of winger Ademola Lookman to RB Leipzig. Everton have signed midfielders Andre Gomes and Fabian Delph, and goalkeeper Jonas Lossl.

Manager Marco Silva has said he hopes to recruit in another five positions before the transfer deadline on 8 August.

Gueye said of his move to France: "I will do everything to justify the faith [PSG] have shown in me and to integrate into this talented squad."

The Senegal international thanked Everton fans for their "love" and "support" in an Instagram post.

He wrote: "As you know I am about to start a new journey, a journey that I have dreamed about since a kid and when this opportunity presented itself I couldn't turn it down."

Will Everton miss Gueye?

• No player in the Premier League attempted more tackles than Gueye last season. He won 89 of his 142 tackles.
• Leicester's Wilfred Ndidi also attempted 142 tackles and won 99, but he played five more league games.
• Gueye therefore won more tackles per game (2.7) than any player in the Premier League.
• Gueye completed 75 interceptions in his 33 league games, the sixth-highest in the Premier League.