Barca made an attempt for the midfielder before the coronavirus suspension.
"Barcelona had reached €65 million plus two very interesting boys valued at 7 and a half each, one was a defensive player," Cellino told Corriere dello Sport.
"I think the Catalan leaders received a response that they did not like. And not from Tonali.
"Inter and Juve are the destinations he prefers. They have offered me 40 million from Laurentiis (Napoli president Aurelio de Laurentiis)."