It's been suggested in the French media that Mourinho has been offered to PSG by his agent Jorge Mendes as doubts are raised over the future of Thomas Tuchel.
However, he told L'Equipe: "It's impossible. You cannot coach a club that has a coach. You have to tell me about a club where the door is open.
"What would I change at PSG if I came? It's hypothetical.
"I think it's not ethical to answer your question."