The Whites have been rumoured all weekend to be interested in the Chesterfield defender.
But Rosler believes he is spoiled for choice in Darikwa's position and has played down being keen on having the player at Elland Road next season.
Speaking to BBC Radio Leeds, Rosler said: "We have three very good players in that position.
"With [Sam] Byram, [Gaetano] Berardi and [Scott] Wootton very good in that position at the club we are not looking for a right back", the former Brentford & Wigan Athletic manager added.
Leeds are currently active in the summer transfer market as they bid to bolster their squad ahead of pre-season.
United have already brought in goalkeeper Charlie Horton and striker Lee Erwin, while a deal has also been agreed for defender Sol Bamba to remain at the club on a permanent basis.