The former England captain has been linked with a move to the mega-rich French side and apparently intends to make a decision on his future by mid-December.
But manager Carlo Ancelotti has denied interest in Beckham.
"We haven't made an offer, good luck to him," the Daily Mail quoted Ancelotti, as saying.
According to the paper, Ancelotti, who worked with Beckham at AC Milan in 2009, was thought to be keen to reignite a bid for the midfielder's services after he turned down a move to the French capital last year.
Beckham has also received offers from Russia, China, Australia and Brazil.
The 37-year-old said he had a number of "exciting opportunities" available to him but would only make a decision after discussing it with his family.
"Retirement is something I'm not thinking about yet. I still feel I can take on another challenge, what that will be I don't know," the BBC quoted the former Manchester United and Real Madrid midfielder, as saying.
The former England captain reportedly intends to use the time between now and the end of his contract with Galaxy to weigh up his many options, the report said. (ANI )