Chelsea have already signed Kalidou Koulibaly from Napoli this summer and Thomas Tuchel wants two more centre-backs before the end of the transfer window.
Kimpembe is one of the defenders Chelsea are tracking with a view to potentially taking him to Stamford Bridge ahead of the new season.
Galtier conceded that he is aware of the rumours surrounding the centre-back and has even shared a few light moments over them with the Frenchman.
However, he admitted that he does not know whether Kimpembe is going to stay or go in the ongoing window.
The PSG boss likes the player and believes he is going to be an efficient defender in his system.
Galtier told French sports daily L’Equipe: “I have read everything that could be said about Kim and we have even laughed together.
“He is a player I like. He is direct in human relationships.
“What will happen? I don’t know.
“He is a great defender, a leader and in the system, he can be very efficient.”
Chelsea have been in talks with PSG over signing Kimpembe but for the moment there is no agreement between the two clubs.