Ahead of tonight's Champions League last-16 second leg encounter, the Italian club's president Aurelio De Laurentiis has reiterated their stance, amid continued reports linking the Uruguayan hitman with a summer move away.
"Right now everyone wants Cavani and [Ezequiel] Lavezzi but we are not looking to sell," he said. "We are not using our players for the transfer market.
"But if some crazy guy wants to put down £100million, then, maybe."
Chelsea go into this evening's encounter trailing 3-1 from the first leg, and after the controversial sacking of Andre Villas-Boas, will be hoping that interim Blues boss Roberto Di Matteo will be able to turn things around at Stamford Bridge.
In order to do so, they will have to shut out the attacking talents of the aforementioned Cavani, Lavezzi and Marek Hamsik, who have established Napoli as one of the most potent attacking forces in all of Europe.
Cavani has scored 41 goals in 57 Serie A games since his move from Palermo in June 2010, and the 25-year-old has proved a success in the Champions League this season, which has attracted attention from a host of top European clubs.