The Qatari-owned Ligue 1 outfit are currently trying to establish themselves as a major force in European football and have already signalled their intent to do just that by installing Leonardo as sporting director and Carlo Ancelotti as coach, as well as spending millions on high-profile players, such as Javier Pastore.
Hamsik admits that he is intrigued by the PSG project but claims that he is not aware of any interest in his services.
"All I can say is that I admire this club," the Slovakia international told TF1's 'Telefoot'. "I know there are new owners and, in light of recent recruits, there is a real potential.
"He [Leonardo] is highly respected. With Ancelotti, they are doing a good job. This proves that they are ambitious.
"But, personally, I have never been approached. Right now I am concentrating on my performance in Naples. I do not think about my future.
"I still have another year [on my] contract [and] I am happy here. There is great energy in every game. All the fans are behind us; fans of all ages."
Hamsik, who last summer was linked with a move to AC Milan, joined Napoli from Brescia in 2007 and has since established himself as a key player for the Partenopei.
How do you stay up to date with football when on the move? With http://m.goal.com – your best source for mobile coverage of the beautiful game.