Speculation has been rife that Manchester City could see Balotelli following his latest bust up with Roberto Mancini, which led to the pair being separated during a training session.
But, says Bigon, Napoli are not currently in the market for goalscoring reinforcements, although would perhaps be interested in signing Balotelli at another moment in time.
"It is a very complicated situation and we are complete in terms of our strike force," Bigaon said, as reported by ESPN. "It is a situation for the future."
Balotelli has scored 30 goals in 75 appearances for Manchester City since his €22 million transfer from the San Siro in the summer of 2010.