The Qatari-backed Ligue 1 giants have become a spending powerhouse in European football in recent years, with the likes of Lucas Moura, Zlatan Ibrahimovic and Thiago Silva all making the move to the French capital.
And with rumors rife that Rooney and Sir Alex Ferguson are not seeing eye to eye at Old Trafford, PSG has been mooted as a potential destination for the England international, although Leonardo remained coy on the club's possible attempts to sign Rooney as well as other high-profile stars.
"I think, a little bit, that PSG became a team that [people think] can buy all the players," he told Sky Sports News.
"I think that now we are in the opposite sense of other clubs in terms of economic problems, that's why. It's nice to see that some big players - not only Rooney - want to come, it's something we are happy about. But Rooney is one of the best players in the world.
"We never approach anyone, never talked with anyone, and if one day we do, the first one who will know will be Manchester United. That is not the case now, there is nothing, nothing, nothing."
The former AC Milan manager made it clear that the Parisians will not discuss players from other teams and are concentrating solely on their hunt for an unprecedented treble after being drawn against Barcelona in the quarterfinal of the Champions League.
"So, we never move for any other player, not only Rooney," Leonardo told Sky Sports. "Our moment now is the French Championship, to play against Barcelona and also the French Cup."