City are in talks over a world-record deal for AC Milan star Kaka, while Italy international De Rossi has also been linked with a move to the mega-rich Eastlands club.
"A multi-million offer by City for De Rossi? There has not been any offers," said Spalletti. "However, De Rossi is a player that is admired by many teams.
"Kaka is one of the best players we have in our league.
"These are players that it is difficult to do without."
De Rossi signed a four-year contract extension with Roma in the summer and has been a key player for the Eternal City outfit in recent seasons.