The title-chasing Ligue 1 side are guaranteed Champions League football next season and, with the Qatar Investment Authority's wealthy backing, they are expected to make high-profile signings this summer.
While Leonardo admits that he is interested in the players, he is adamant that the club's hierarchy has not yet met with any player from the Spanish champions.
"Nasser has never met either Kaka or Higuain," Leonardo told AFP. "It's been written as fact, but Nasser has never met Kaka or Higuain.
"Someone else from the club? Never. There is a respect over players between great clubs.
"Today, we're in talks. 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."