The 36-year-old Beckham, whose contract with Los Angeles Galaxy expires at the end of December, has constantly been linked with a move to PSG, who are bankrolled by a Qatari investment company.
Wednesday's edition of Le Parisien has on its front page a story claiming Beckham was signing an 18-month contract and would be paid €800,000 ($1.05 million) a month.
However, a spokesperson for Beckham -- whose main aim next year is to play for the Great Britain team at the London Olympics -- categorically denied a deal had been done.
"No agreement with any football club has been reached. Any talk of a deal is premature. David is presently considering his options," said the spokesperson.
Another source close to Beckham said it was by no means certain he would opt for PSG as he could remain with LA Galaxy with whom he won the MLS crown last season.
The Beckham camp had had to deny similar claims on Saturday when it had been reported he was in Paris and that his former pop star wife Victoria had been looking for a suitable house in Paris for them and their four children.