Napoli president Aurelio de Laurentiis concedes they can't prise Marco Verratti away from PSG.
The midfielder was linked with Napoli last week.
De Laurentiis said: "We are a friend of Paris Saint-Germain and Verratti is not for sale.
"The player's agent is trying to put pressure on Paris Saint-Germain in order to gain a pay rise, but we do not go along with these games."