However, reports have linked the 25-year-old with a return to Spain, at the Santiago Bernabeu, and Zidane conceded anything could happen in the future.
"Neymar is a very good footballer, that's true," said Zidane as he prepared for Saturday's meeting with Atletico.
"I have the best players here at this club and the same goes for the dressing room. You can only work with and focus on the players that are here. As for the future, who knows?"
It was put to the Frenchman that Madrid legend Cristiano Ronaldo may have an issue with having to share the spotlight with Neymar, but the Bernabeu boss was evasive on the matter.
"There's no debate there really," he added. "We have to focus on today, on now, who knows what will happen in the future?
"I'm not going to come out and share my views on a player who doesn't play here. I respect him [Neymar], he's a good player, and that's it."
Neymar has helped PSG climb to the top of the Ligue 1 table, scoring seven goals in eight top-flight outings.