Napoli President Aurelio De Laurentiis has claimed that the club have no intention of entering the race to sign Palermo forward Paulo Dybala.
The 21-year-old has been linked with a number of Europe's top clubs in recent months, but Napoli appear to be unwilling to bid for the Argentine, who is reported to be valued at over £30m by Palermo.
"[President Maurizio] Zamparini is trying to plug a hole in Palermo's finances with a footballer, a very good one," De Laurentiis told Mediagol. "That's not right. I can't mess up Napoli's finances to please Zamparini.
"We'll look for another Dybala. Then again, why do we need Dybala? We're very well stocked in attack, we don't need him."
Dybala has scored seven goals in 16 appearances for Palermo this season.
