The France international has been linked with a number of sides since the turn of the year, with Arsenal believed to be among those monitoring his situation.
Capoue has, however, suggested that it is PSG who lead the chase for his signature, with the Ligue 1 leaders having first sounded out a move in January.
The 24-year-old admits he could be lured to Parc des Princes, but has also refused to rule out the possibility of joining a competitive side away from his homeland.
Capoue told beIN Sport: "There were contacts with PSG last winter, and there are contacts now.
"I hope there will be a lot more contact. It is probably very close with them. Paris would be a dream.
"I would be happy to stay in France, but there are fewer top clubs than in the rest of Europe.
"I want to play in the Champions League. It will be my choice. A top club to me is one that plays in the Champions League."