The French outfit are backed by the enormous financial clout of Qatari Sports Investment but Ancelotti has said that Rooney's status at Old Trafford means a realistic move for the England international is not likely to be forthcoming.
"Wayne Rooney is one of the best strikers in the world but he is impossible to buy," Ancelotti is quoted as saying in The Express.
"He is an idol for Manchester United. But I have not yet talked about summer transfers with the board. We will wait until the end of the season."
PSG are currently nine points clear at the top of their domestic division.