Edinson Cavani will not be leaving Napoli in the January transfer window, according to his agent Claudio Anelucci.
Cavani has followed up his 32 goals from last term, with 16 more this season, including two against suitors City in the Champions League, helping to knock out Roberto Mancini's men.
On a potential move for the 24-year-old, Anelucci said: "I do not like talking about the transfer market at the moment.
"What really matters is speaking well of the good season he is having for Napoli. If there is a last-minute offer in January then it will have to correspond to Napoli's valuation - not ours."
Claims suggest Napoli would consider little less than £45 million for the forward, close to that which Chelsea shelled out for the misfiring Fernando Torres during the last transfer window.
City are likely to possess the funds for Cavani, but are likely to wait until the summer, with Carlos Tevez yet to complete his departure from the Etihad Stadium.
With Nicolas Anelka having already departed, and Didier Drogba yet to sign a new contract with The Blues, Andre Villas-Boas will be eager to bring in forward resources for the new season.