Representatives from PSG have reportedly flown to Los Angeles to lure the former England captain to the Ligue 1 side, but Beckham has expressed his intent to stay in America for the time being.
"I had a good relationship with Leonardo when I was in Milan," the LA Galaxy star said. "I'm flattered he wants me to join him and the team in Paris.
"But I'm a Galaxy player, I live in Los Angeles, I am happy there. My family is my number one priority. They come first and where they are happy is where I stay, it's that simple."