Napoli president Aurelio De Laurentiis has told interested parties that Ezequiel Lavezzi "is not for sale".
Manchester City and Chelsea have both been credited with an interest in the Argentine, but the Italian club have made their stance clear.
"The message is clear. He is not for sale. There will be no negotiations with any club," Laurentiis told II Mattino.
Lavezzi was on target in Napoli's 3-1 Champions League win over Chelsea earlier this month.