The former AC Milan and Liverpool striker updated his millions of Instagram followers on his whereabouts during his extended winter break due to a domestic suspension.
Balotelli, who was suspended from Nice's Coupe de France clash against Lorient on Sunday following a red card in his final game of 2016, took a trip to Paris from where he addressed PSG fans about his impressions of the city.
After sharing his view of The Eiffel Tower, Balotelli sounded unimpressed by the sight, saying: "Ok, Ok, but Nice is better."
Hours later, he posted a similar video, but this time taking a more direct dig at PSG.
"This is Paris, but don’t forget who's on top … it’s Nice," he added, referring to the fact that his side are leading the capital club by five points heading into the second half of the campaign.
Balotelli, who has scored eight goals in eight league starts for Nice since his arrival, will sit out a further game after kicking out at Bordeaux defender Igor Lewczuk in the final game of 2016.