Reports in the Italian media have claimed that last season's Serie A runners-up had struck a deal with PSG to take the 19-year-old midfielder to the Stadio Olimpico in the January transfer window.
However, Roma coach Garcia has dismissed those suggestions as mere speculation.
"We have no secret agreement with PSG regarding Rabiot," Garcia told Canal Plus.
"The reports in the media are simply rumours.
"It's true that we are interested in him, but he is not our player."
Rabiot is also reportedly courting interest from Premier League duo Arsenal and Chelsea.
The France Under-21 international counts two Ligue 1 winners medals and a Coupe de la Ligue triumph among his honours.