Beckham’s contract with the Galaxy expires at the end of the current MLS season and although he says the prospect of moving to France is appealing, he is yet to weigh up his future with his family.
"I had a good relationship with him when I was in Milan the first time and also when he was manager the second time,” he told sports.fr.
"He's a great sporting director and a wonderful person. I'm flattered that he wants me to come join him and the team in Paris, but I'm a Galaxy player, I live in Los Angeles, I am happy there and I play for them.
"There are great things happening in France at several clubs, but it's an exciting time for PSG... Leonardo joining them, the money the club has, so it's an interesting club."
He added: “This (the family) is the number one priority, family comes first and where they are happy is where I stay, it's that simple.
"My children go to school in LA and have done for five years. They are at the age where stability is important, so we'll see. I always said I will wait until the end of the season, see how I feel physically and then decide.
"There is no urgency on my part obviously. It is important that I focus on the rest of the season.
"We should make the play-offs, we still have two matches to go and I will focus on the season and worry about the rest later."