With the Ligue 1 side set to lose star man Zlatan Ibrahimovic at the end of the season, the 27-year-old has been talked up as a potential replacement.
Bayern chief executive Karl-Heinz Rummenigge also put pressure on his position by stating the clubs' interest in Napoli striker Gonzalo Higuain, yet he played down rumours of a move.
He told Telefoot: "It's very flattering to see PSG officials talk about me but I'm concentrated on my work here at Bayern."
READ MORE | Bayern interested in Higuain - Rummenigge
The Poland international finished fourth in the Ballon d'Or for last year, behind winner Lionel Messi, runner-up Cristiano Ronaldo and Neymar after an impressive 2015 for club and country.
Yet Lewandowski, who helped Poland to Euro 2016 with a second-place finish in Group D while winning the Bundesliga and the DFB-Pokal with Bayern, says he is "not passionate" about the award.
He added: "I'm happy to be in that group of players. I've improved since I joined Bayern.
"But I can confess that I'm not passionate about the Ballon d'Or."