Napoli president Aurelio de Laurentiis says he regrets not selling Allan to PSG.
The Everton midfielder departed Napoli last summer.
De Laurentiis recalled: "Now I have decided one thing: from now on, when there are important offers, we will sell everyone, even if they have been here for a year.
"When I was offered 110 million euros, I was wrong not to sell (Kalidou) Koulibaly, just like Allan to PSG.
"It was in the January market, I also wanted to protect (Carlo) Ancelotti, but PSG had never offered 60 million, I called (PSG president Nasser) Al-Khelaifi and he told me that at most he would come to 40-45 million euros and so I told him to forget it."