Napoli president Aurelio de Laurentiis insists Edinson Cavani is not for sale.
The Uruguay striker hit a hat-trick against Juventus on Sunday and has been linked with Tottenham.
His form has seen Napoli rise to second place in Serie A with just a four-point gap separating them from League leaders Milan.
Asked about his star player, De Laurentiis said: "I wouldn't even sell him for 50m.
"I would say 'no' if Manchester City wanted him."
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