De Ligt, 19, is widely sought-after across Europe after performing exceptionally for Ajax over the last few seasons. He has earned comparisons with Barcelona's own Gerard Pique, perhaps a reason for the rumours.
The Dutch international is reportedly Barca's 'No.1 target', though was also linked with Manchester United and Tottenham over the summer.
Speaking to 'FourFourTwo' regarding the speculation, saying "It's good to see your name linked to this type of club but, I insist, at the moment I have not heard anything about this."
According to reports in Wednesday's Spanish papers, Barca are chasing Rabiot as well, with the Frenchman reluctant to pledge his future to PSG as they ask for a new contract.
'Mundo Deportivo' carried news of the interest, saying the 'Blaugrana' side want to bring in the midfielder on a pre-contract agreement in January, so as to avoid a bidding war when the player's contract runs out next summer.