The Champions League winners had already described reports linking them with the Brazil man, 26, as “outright false” on 2 July.
“Real Madrid wishes to clarify that the club has no intention of making an offer for the player,” the club said.
It comes after Real denied earlier this month they had agreed on a deal to sign PSG and France forward Kylian Mbappe.
Neymar joined PSG for a world record £200m from Barcelona last summer and scored two goals at the World Cup to help Brazil to the quarter-finals.
“The two clubs enjoy an excellent relationship and, as such, if Real Madrid were at any stage to consider securing the services of a PSG player, they would approach the club in the first instance,” the club statement went on.
A Spanish television report had claimed Real had offered 310m euros (£275m) for the forward, who scored 28 goals in 30 games for French champions PSG last season and has been regularly linked with a move to Real.
Source: BBC News