Napoli president Aurelio de Laurentiis is adamant they won't sell Marek Hamsik.
AC Milan are chasing the Slovakia international midfielder.
"He's off the market," the Napoli owner told Radio Marte. "Don't believe the stories that I can sell him for 40m.
"I signed the player to increase his value and I've invested a lot on him. With 40m I would only cover his costs.
"Then if people want to start rumours then that is fine "