The 36-year-old's contract with the Los Angeles Galaxy expires after the current Major League Season and PSG, who have been active in the transfer market following their takeover by the Qatar Investment Authority, have made no secret of their desire to lure the former England captain to the Parc des Princes.
Beckham has worked previously with PSG sporting director Leonardo during his two loan spells at AC Milan and has been keeping a close eye on happenings in the French capital.
He told www.sports.fr: "I had a good relationship with him when I was in Milan the first time and also when he was manager the second time.
"He's a great sporting director and a wonderful person. I'm flattered that he wants me to come join him and the team in Paris, but I'm a Galaxy player, I live in Los Angeles, I am happy there and I play for them.
"There are great things happening in France at several clubs, but it's an exciting time for PSG...Leonardo joining them, the money the club has, so it's an interesting club."
Beckham and pop star wife Victoria recently had their fourth child and the former Manchester United and Real Madrid midfielder is adamant his family's considerations will be paramount in deciding where to go next, with clubs from Brazil and the Middle East also reportedly interested.
"This (the family) is the number one priority, family comes first and where they are happy is where I stay, it's that simple," he added.
"My children go to school in LA and have done for five years. They are at the age where stability is important, so we'll see. I always said I will wait until the end of the season, see how I feel physically and then decide.
"There is no urgency on my part obviously. It is important that I focus on the rest of the season.
"We should make the play-offs, we still have two matches to go and I will focus on the season and worry about the rest later."