During the summer les Parisiens were rumoured to be ready to match Messi’s reported €250 million (£210m) buy-out clause in response to the Catalan’s public pursuit of captain Thiago Silva.
Al-Khelaifi was quoted in AS saying: “I haven’t spoken to Messi because I’m not interested. You would have to ask the Barça [resident (If he is available), not me.”
Since Qatar Sport Investment bought the club in 2011, PSG have spent approximately €270 million (£225m) on their playing squad, with Edinson Cavani the club's latest marquee signing over the summer.
But with one eye on Fifa’s financial fair play regulations, Al-Khelaifi stressed that Messi was too expensive for the club to consider.
He added: “I won’t pay what they say he’s worth. I’m a realist and that amount is unrealistic. I’m not thinking about the possibility at all.”
The 26-year-old ended a four-game goalscoring drought with two goals in the Blaugrana's 3-1 win over AC Milan in the Champions League on Wednesday.