The Ligue 1 champions have already rejected an offer from Turkish side Fenerbahce for Sow.
The 25-year-old has little under 18 months left on his current contract with Lille and he has recently been linked with a move to the Premier League.
“There has never been negotiation between Fenerbahce and LOSC,” Paquet told La Voix du Nord.
“We received an offer from Fenerbahce, but we haven’t responded.
“No squad member will leave in January. I want to make it very clear – Moussa is not for sale and there is no negotiation with Fenerbahce.”
