Manchester City and Chelsea have been linked with world record bids for the Camp Nou favourite in the summer, but Barca will not consider any offer.
Messi's performances this season have cemented his reputation as one of the world's finest players and Laporta feels such accolades are a testimony to the club's policy of nurturing young talent.
The 21-year-old, like Kaka at Milan, has repeatedly expressed contentment with his present employers and it would appear a parting of ways is highly unlikely in the foreseeable future.
"Messi is not for sale and that's it," said Laporta.
"It's not a question of money. For me he's the best player in the world and he feels comfortable at Barcelona.
"For us, Messi reflects Barca in a perfect way that makes young players see how we develop talent.
"Leo Messi came to Barca when he was 12 years old. He has a natural talent but we created the player you know and we are very proud of this.
"I think Leo is very happy in our city and in our country and so is his family."