Napoli director Giovanni Manna has compared the failure to sign Manchester United winger Alejandro Garnacho with the situation involving Victor Osimhen.
The Serie A leaders recently attempted to sign Garnacho from the Premier League giants in a deal that would have allegedly been worth in the region of £50m.
Garnacho had been identified as an alternative to Khvicha Kvaratskhelia, who was sold to Paris Saint-Germain earlier in the winter transfer window.
Despite the frequent speculation, Napoli ultimately opted against signing the Argentina international, Manna putting it down to the player's wage demands.
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What did Manna say on Garnacho, Osimhen?
In further comments regarding the failed bid, Manna has stressed that Napoli approached the situation in the same way to how they attempted to negotiate a new deal with Osimhen.
The Nigeria international's wage demands essentially meant that he was made available for transfer, a loan move to Galatasaray being facilitated ahead of a likely permanent deal elsewhere later in 2025.
Speaking to Tutto Napoli, Manna said: "The same thing happened with Osimhen in the summer. It's not right to go beyond our parameters, it is not right to overvalue a player or make wrong decisions.
"The transfer market didn't end yesterday [on Monday], and Napoli didn't end yesterday. We need objectivity and consistency.
He added: "We have demonstrated this with Osimhen and beyond. There are clubs that can do things we cannot, but that is fair, given our history and values.
"We are solid, profitable, and we are not in debt. If we have to make moves just to please the fans, that's not who we are."
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How will Conte react?
Head coach Antonio Conte was allegedly left frustrated that Napoli opted against pushing to finalise a deal for Garnacho.
Noah Okafor was instead signed on loan from AC Milan for a small percentage of what it would have cost to bring in the 20-year-old.
Whether that pays off remains to be seen, but Napoli could be in an extremely strong financial position if they earn a return to the Champions League for 2025-26.
As well as the revenue which comes from those fixtures, the money generated from the Kvaratskhelia sale and likely Osimhen exit would provide Conte with a lucrative warchest for the summer.