In an interview with Harper's Bazaar, the 'Run The World (Girls)' singer revealed that she holds Paltrow in high esteem and admires the way she lives her life.
"She pushes her boundaries all the time. You go to her house and she makes you feel like you never want to go home. She is what I strive to be one day," Beyoncé said.
The 29-year-old also gave high praise to Lady GaGa, who she collaborated with on 'Telephone', adding: "She's not afraid. I love that. She wanted me to do something crazy, and so I just rolled with it."
Beyoncé was recently rumoured to be writing a soul food cookbook, for which she is said to have sought advice from Paltrow.
Paltrow previously described Beyoncé as "the most talented human being on the planet".
> Beyoncé: 'I love Lady GaGa to death'
Watch Beyoncé's video for 'Best Thing I Never Had' below: