The 36-year-old's contract with the Los Angeles Galaxy expires after the current Major League Soccer 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.
A report in Le Parisien newspaper on Friday claimed Beckham could formalise his move to the French capital within a month, with a view to taking a break on the expiry of his Galaxy contract in December and linking up with PSG at the end of January.
The newspaper further claimed that everything needed to conclude any potential deal is in place bar Beckham's signature, while even going so far as to state that accommodation for the player and his family had already been sought out.
Reports by UK-based media also indicated that initial contact had been made between PSG and Beckham's representatives, but it is understood that the speculation is wide of the mark.
Beckham has previously stated he is reluctant to make a decision on his future until the MLS season ends in November. His Galaxy contract ends on December 31 but he has not ruled out the possibility of agreeing an extension.
Beckham has previously worked 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.
Speaking of his relationship with Leonardo in a recent interview with www.sports.fr, Beckham said: "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 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.