French media have speculated a move by the English midfielder from Los Angeles Galaxy to Ligue 1 side.
Beckham's move to PSG not a foregone conclusion, say his agents
Beckham, 36, has been widely linked with a move to PSG while he considers where he will play next; his Los Angeles Galaxy contract expires at the end of the year. A spokesman for XIX Entertainment said: "No agreement has been reached with any club yet."
French newspapers had trumpeted the imminent arrival in France of Beckham, saying that he had finally agreed on a lucrative deal.
"All set for Beckham", headlined L'Equipe, the French sports daily. "The English midfielder is expected to sign on in early January for PSG, who are actively preparing for his arrival."
L'Equipe described a "star-dusted" Paris reception being planned at city hall and on the Champs-Elysees.
Le Parisien reported that Beckham had agreed to an 18-month contract valued at €800,000 (Dh3.8 million).
Beckham's main aim next year is to play for the Great Britain team at the London Olympics.
Another source close to Beckham said he could remain with the Galaxy, with whom he won the MLS championship last season.
Rumours of a Beckham move to Paris have been rife for several weeks, spurred by the summer purchase of 70 per cent of the club by Qatar Sports Investments.
Nasser Al Khelaifi, the group president, promised "to make the club a great team and a strong brand on the international scene".
They promptly spent €85m in the summer to attract new talent, including €42m paid to Palermo for the 22-year-old midfielder Javier Pastore.