Neymar has been subject of a transfer bid from Real Madrid just six months after making the world-record £200m (R3,3b) move to Paris from Barcelona.
His 28 goals and 16 assists in 27 games for the Ligue 1 side in his debut campaign has highlighted his status as one of the world's best footballers.
And ahead of Les Parisiens last-16 UEFA Champions League tie with Real, Emery has stated he wouldn't be open to losing the Brazil international for the five-time winning Balon d'Or holder.
"Well, this can be a difficult question to ask or an easy one," he told reporters in reference to a reported swap deal between Neymar and Ronaldo, as quoted via Goal.
"Depending on how you look at it or how I want to answer it, I'm delighted to have Neymar."