Beckham, also wanted by QPR and Tottenham, told the Daily Mail: "I love Leonardo. I had a good relationship when I was at Milan the first time and then obviously when he was manager the second time.
"He's a great manager, a great person. I'm flattered that he wants me to go and join the team in Paris.
"I think there are big things happening in France at a number of clubs. It's an exciting time. Leonardo going there [to PSG] and the money that's at the club. It's an interesting club.
"We'll see. I've always said I'll wait till the end of the season and see how I feel physically and then decide. There's no rush for myself.
"Obviously it's important that I concentrate on the rest of the season. We're in the playoffs and we've got two games left. I'll concentrate on the season and then worry about that after."