Leonardo admitted that PSG are in a fortunate position in terms of finances, and they could attract big players such as Rooney.
But he insisted that the club did not make an approach for him last summer and have never made a move for him.
Rooney was dropped for the second leg of Manchester United’s Champions League defeat to Real Madrid last week – which led to intense speculation about his future, and PSG were talked about as a possible destination.
"Paris Saint Germain became a team who can buy all the players, the opposite of the other clubs," Leonardo told Sky Sports News.
"It is nice some big players, not only Rooney, they want to come to come. It is something we are happy with, not talking about Rooney.
"I think he is one of the best players in the world."
Asked if they made a move in the summer for Rooney, he replied: "No, no, we did nothing and never did, and if we do the first one will be Manchester United, at the moment there is nothing."
Leonardo also reaffirmed PSG’s happiness with David Beckham, insisting he could extend his stay with the club.
"I think David is very important, it is the beginning of the project," he said.
"David is like all the other players and is already important.
"When you decide something for the future, that is his opinion and our opinion and after the season we have to see how we are.
"It is important to finish this season and if he wants to continue with us he will. It is our choice, and his choice, but we have a very good feeling, he is very happy in Paris, he is playing in the team with big ambition for the future and he will be important for the future and the door will always be open for David as long as he wants."