Reports have suggested the Manchester United striker was on another ambitious shopping list being prepared by the big-spending Parisiens, who appear destined to win their first Ligue 1 title in 19 years this season.
However, Ancelotti has responded by saying he could not imagine the England striker being for sale.
"Wayne Rooney is one of the best strikers in the world," the former Chelsea boss said in comments reported by L'Equipe. "I think he is impossible to buy. He is an idol for Manchester United."
Ancelotti's comments come after the club's director of football Leonardo told Gazzetta dello Sport that no offer had been made for Real Madrid's Cristiano Ronaldo and he was unaware of any plans to sign either Rooney or Napoli's Edinson Cavani.
"On Ronaldo, there has never been an offer," Leonardo said.
"I've never heard anything about (Wayne) Rooney or (Edinson) Cavani either. I do not rule out big signings, but only if there is a suitable opportunity.
"We do want a larger squad with adequate cover in all areas in order to avoid the sort of problems we had in January in midfield with all the injuries and suspensions."
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