Paris Saint-Germain sporting director Leonardo on Friday dismissed reports that his club have made contact with Real Madrid pair Kaka and Gonzalo Higuain over moves to the French capital.
Reports in the French media have suggested that PSG president Nasser Al-Khelaifi has sounded out both players about transfers to the ambitious Ligue 1 side, but Leonardo told AFP that was not the case.
"Nasser has never met either Kaka or Higuain," he said.
"It's been written as a fact, but Nasser has never met Kaka or Higuain."
He went on: "Someone else from the club? Never. There is a respect over players between great clubs."
Despite his insistence, Leonardo did admit that Argentine striker Higuain -- who has lost his place in Madrid's starting XI to Karim Benzema -- had a profile that interested PSG.
"Today, we're in talks," he said. "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 150 million euros ($194m). What do we do? Pay that?"
PSG's owners, Qatar Sports Investments (QSI), have already spent over 100m euros on new players since acquiring the club a year ago but Leonardo refused to be drawn on potential transfer targets for this summer.
"We live by results," he said. "We have a strong owner, who wants to do things. But third, second or first in the league, that changes a lot.
"It's not yet time to go into detail. The market opens on June 13. That's when the truth begins.
"What we can say is that PSG need to make a qualitative leap, including on the sporting front. Which means that this summer's transfer market won't be the same as the one in three years' time."
PSG trail leaders Montpellier by three points with two Ligue 1 games remaining.
They are two points above third-placed Lille and must finish in the top two to be certain of a place in next season's Champions League group phase.