A story in the French newspaper Le Parisien claimed the Brazil international was offered to the English champions during the summer transfer window.
However, Guardiola has now poured cold water over the transfer links and branded the story as fiction.
Speaking in a press conference ahead of City's pre-season friendly with Club America in Houston, the Spaniard said: "I'm so sorry for Le Parisien but it's not true. I'm sorry for them because the information they were leaked was false.
"Neymar is an incredible player and, with the information I have, an incredibly nice guy. So leave him calm, let him express the huge talent he has in Paris alongside [Lionel] Messi and all the big stars they have.
"But I would say Manchester City every season bought 150 players. It looks like we are interested in all players around the world. You know that is not true. I'm sorry for Neymar, of course!"
The 30-year-old has spent the last five seasons in Paris where he has scored 100 goals in 144 appearances across all competitions.
Neymar has also scored 74 goals in his 119 international outings for Brazil.
Nevertheless, the player was recently linked with a move away from the Ligue 1 champions after PSG president Nasser Al-Khelaifi hinted at a possible change of direction.
Neymar's current contract is set to expire in 2025, although a clause in the deal could trigger an automatic renewal which would last until the summer of 2027. The forward is currently earning £3.4million a month.