Speculation in France has claimed that the 36-year-old has accepted an 18-month deal to join PSG when his contract at Los Angeles Galaxy expires at the end of the month.
However, a spokesperson for the midfielder stated that Beckham is still weighing up his options and has yet to make a decision on his future.
"No agreement with any football club has been reached," said the spokesperson.
"Any talk of a deal is premature. David is presently considering his options."
Beckham has reportedly been offered the opportunity to stay in Major League Soccer with the Galaxy for a further year and has also been linked with a return to the Premier League.
The former Manchester United midfielder trained with Tottenham Hotspur earlier this year, but has previously admitted he would find it difficult to play for another English club.
Queens Park Rangers had been linked with a bid, but PSG remain favourites to sign Beckham, who wants to be part of the Team GB squad at the 2012 Olympics.