The former England captain is officially a free-agent after leaving MLS side LA Galaxy and has been linked with a possible Premier League return.
However, reports from L’Equipe suggest that the midfielder is close to agreeing a one-year contract with PSG, with an option for a further season being held by the club.
It was widely believed that AS Monaco were favourites for his signature, but the lure of life in the French capital and one last crack at the Champions League seem to have swayed his decision.
Despite his age, 37, PSG believe that ‘Becks’ can still contribute on the field and lend his experience to some of the team’s younger stars.
They are also keen to exploit his global image as they attempt to become one of football’s leading names.
Any deal may allow the ex-Manchester United man to become a member of the Paris-based giants’ coaching staff once he retires.
The potential move will not be concluded until the New Year with the Beckham family keen to relax over the Christmas period in Los Angeles.
There are also rumours that he may choose to move to Australia, with the nation’s A-League keen to mirror the impact he has had on the MLS.