Reports from the continent had suggested that big-spending PSG were ready to turn their attention to the 31-year-old left-back.
But France international Evra, who has been with United for over six years following his move from Monaco, insists he has no intentions of leaving before his contract has expired in 2014.
Talking to CanalPlus he said: "You are not serious to ask me such a question? I have one year remaining on my contract, I am playing at Manchester United and I am captain.
"You would need to kill [Sir Alex] Ferguson before anyone made me go to Paris! There is nothing in it and I am happy at Manchester."
However, the Senegal-born Evra admitted he was flattered to be linked with a move to Paris, where he was raised.
"It's always a pleasure to be wanted by a club such as Paris St Germain, especially as I am Parisian. I have never hidden my love of Paris, even though Monaco is still 'my' team," he said.
"It has always pained me to see the club not win the title or qualify for the Champions League."