It was claimed by France Football that Beckham arrived in the French capital with his family on Monday evening, landing at Le Bourget airport.
A spokesman for Beckham told Press Association Sport: "No deal has been done with any football club yet and David is not in Paris."
A move to wealthy PSG is a possibility for 36-year-old Beckham, who has reached the end of his contract with the Los Angeles Galaxy.
However extending his stay in Los Angeles is believed to be another consideration for the former Real Madrid and Manchester United midfielder.
Beckham is eager to continue playing at a high level, with earning a place in the Great Britain squad for next summer's London Olympics among his targets.