Reports in France continue to suggest Beckham has already agreed a deal with the Ligue 1 giants, who have unveiled former Chelsea boss Carlo Ancelotti as their new coach.
The former England captain is out of contract at Major League Soccer outfit LA Galaxy at the end of the month and is thought to be heading to PSG on an 18-month contract.
But the 36-year-old's representatives, 19Management, have rejected fresh reports that the ex-Manchester United star has already signed with the Parisian side.
"There is no agreement with PSG at this time, an offer does not make a contract, we continue to hold negotiations with a number of clubs," Beckham's representatives said in a statement released by the SEMP public relations company.
"No decision has been made and we do not expect one at the moment."
Despite the agency's insistence, PSG's mega-rich owners Qatar Sports Investments (QSI) expressed confidence that Beckham would "soon be a player for PSG".
They said: "We are confident that he will be in attendance for the (friendly) match with AC Milan, and are happy to see David and his family settle into Paris."