Reports in Italy claimed PSG were prepared to beat Milan in the race to sign Tevez.
However, PSG director of football Leonardo - a former coach of AC Milan and Inter - told Italian newspaper La Repubblica: "I will not steal Tevez from Milan.
"I have not contacted the player and I will not get in between the Rossoneri's affairs.
"Even though I didn't share the views of (AC Milan owner Silvio) Berlusconi which meant it was impossible for me to stay at Milan, the relations with the club are good."
However, Leonardo did admit that if AC Milan rule themselves out of the race to sign Tevez, PSG would be ready to acquire the Argentina international.
"We are looking (at the player) without disturbing anyone," Leonardo said.
"But if my mentor (AC Milan vice-president Adriano) Galliani changes plans, then we are interested."
Milan are looking to reinforce their attacking line with Italy international Antonio Cassano ruled out indefinitely after undergoing a heart procedure last month.
The Italian champions made an offer to acquire Tevez on loan in January, but City are only interested in a permanent deal.
Meanwhile, Galliani has insisted that Tevez is only interested in joining Milan in any case.
"We don't feel like signing Tevez on a permanent basis," Galliani told Gazzetta dello Sport.
"Our offer is for the player to come on a free (six-month) loan deal with an option to acquire his rights in June. The player wants to join us and not PSG.
"We hope that City accepts our offer."
If a deal for Tevez cannot be done, the Rossoneri will look to sign Catania forward Maxi Lopez instead.
"Maxi Lopez is the alternative," Galliani said. "We have spoken to Catania. We will see what happens from here until January 31."