Santos president Luis Alvaro de Oliveira insists they will reject all offers for Neymar.
In a statement, he said: "In light of continuous speculation in the national and international press about the future of our player, I feel obliged to communicate the departure of Neymar is non-negotiable.
"Neymar is a media phenomenon known throughout the world. His talent for brilliant moves on the field is proportional to his charisma."
The player's agent Wagner Ribeiro added: "There is very little chance to go to Europe now.
"It would not be good for the boy.
"The player is not a mercenary. It is not so simple that he would take the money and leave.
"He must be in agreement with all conditions of the transfer."