Leonardo has rejected rumours that Paris St Germain president Nasser Al-Khelaifi has held talks with Real Madrid duo Kaka and Gonzalo Higuain.
With PSG set to compete in the UEFA Champions League next season, the ambitious French club are expected to be involved in a high-profile recruitment drive over the summer.
AC Milan striker Alexandre Pato has repeatedly been linked with a move to the French capital, while speculation has claimed that Kaka and Higuain are targets.
However, PSG's sporting director Leonardo has dismissed reports that the club have already held discussions with Brazilian playmaker Kaka and Argentine striker Higuain.
"Nasser has never met either Kaka or Higuain," Leonardo told AFP. "It's been written as fact, but Nasser has never met Kaka or Higuain.
"Someone else from the club? Never. There is a respect over players between great clubs."
Higuain has also been linked with Premier League leaders Manchester City and Leonardo suggested he is the type of player PSG would be interested in signing.
He added: "Today, we're in talks. Not just with him, but in the global market. We can talk to 15,000 players and do nothing, but at least we've been involved.
"But if Real Madrid decide not to sell, he won't even be on the market. He has a (release) clause of €150million (£121m). What do we do? Pay that?"