The Bavarians' president has ruled out making a move for the Argentine, citing the amount of money Barcelona would demand as a stumbling block
Recent talk has suggested the Argentine could leave Camp Nou, with the Allianz Arena mooted as a destination thanks to the influence of Pep Guardiola and sponsor Adidas.
However, Hoeness has ruled out making a move for the 26-year-old, who is under contract at his current club until the summer of 2018.
"Messi is not and never will be an issue for Bayern," he is quoted as saying by Sport.
"I would never pay for a player who costs that much money. The €40 million we paid for Javi Martinez and the €37m for Mario Gotze remain the exception rather than the rule for us."
Bayern Munich are currently preparing for their Champions League clash with CSKA Moscow on Wednesday.