Napoli claim only an 'outrageous offer' would force them to consider the future of striker Edinson Cavani.
The Uruguayan striker scored 32 goals for the Serie A outfit last season, propelling them into the Champions League group stage.
While The Blues' interest has been been in the form of nothing more than newspaper rumours, City boss Roberto Mancini, after watching Cavani score twice against his side - goals which proved decisive in knocking them out of the Champions League - admitted he's wasn't prepared to make a bid for the player to replace Carlos Tevez.
"Another striker? No. I have three strikers. That's enough," Mancini said.
"We also have three or four players who can play like a second striker.
"I think Cavani and Lavezzi are strong players. But they play for Napoli at this moment.
"I don't know what's going to happen in the future."
Reports suggest the 24-year-old should fetch as much as £50 million in the transfer market, a bid Napoli are likely to consider, should it come there way.
"We are not willing to let go of our player," President Aurelio De Laurentiis told Tuttosport. "We would only look at the issue if there was an outrageous offer."
Cavani's form this season has mirrored his efforts during the last campaign, having netted 16 goals in 28 games.
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