Napoli president Aurelio de Laurentiis insists there's been no contact with Manchester City for Ezequiel Lavezzi.
City boss Roberto Mancini has admitted his interest in the Argentine.
"Once again, I have not received any offers," De Laurentiis told Radio Marte.
"Everyone has money, but you've got to get it out of your wallet and slap it on the table. Maybe Roberto Mancini is trying to anticipate what the City owners want next."