On Tuesday, a source close to PSG owners Qatar Sports Investments (QSI) told AFP that the club had set aside 61.5 million euros ($80m) to recruit both Brazilians, but Ancelotti said the Ligue 1 leaders had not made approaches for either player.
"Pato is a Milan player," said the Italian, who previously worked with both players during his time as Milan coach. "He has a contract and we're therefore not interested."
On Kaka, he added: "At the moment, there is no chance of signing him. There's a transfer window and we'll speak to the club about improving the team.
"I don't want to talk about individuals like Pato or Kaka, who are under contract. We'll be working to buy some players, but in order to recruit, clubs must be willing to sell."
Ancelotti tasted defeat in his first game in charge on Wednesday, as a goal from Pato condemned PSG to a 1-0 loss against Milan in a mid-season friendly in Dubai.
Interviewed after the game, Pato insisted that he was happy at San Siro.
"For the moment, I'm a Milan player and I'm only thinking about training well in order to have a good season," he said.
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