The 26-year-old's form in front of goal this season has led to speculation linking him with a move away from the Sports Direct Arena.
Despite insisting that he is only concentrating on his immediate future with Newcastle and Senegal, Ba has confessed that a move to the French capital would be "enticing".
"I have always supported PSG and it's a club that is enticing but it will be difficult to do that in January," Ba told RMC.
"My first goal is Senegal and getting a good result, then I want to continue playing good games for Newcastle.
"I'm in Newcastle, fans like me, and then the transfer market will be closed when I go back, so I'm not focused on it."
Ba is currently at the African Cup of Nations with Senegal.