Napoli president Aurelio De Laurentiis has claimed that Edinson Cavani will cost €100m (£78m) if any club wants to buy him.
The Uruguayan striker has been linked with a number of teams this summer, including Manchester City, Chelsea and Juventus.
However, the Napoli chief has made it clear that the 25-year-old will not be cheap if he is to leave the Stadio San Paolo.
"Cavani is not for sale, but we could let him go for €100m," De Laurentiis told Sky Sport Italia. "This is not his actual value, but his value to me and he won't leave for less."
Cavani scored 23 goals last season as Napoli finished fifth in the Serie A table.
