Napoli president Aurelio De Laurentiis has once more insisted that the club will not sell Edinson Cavani for less than his £54m release clause.
The 26-year-old admitted on Sunday that he would find it hard to turn down a move to Real Madrid, but De Laurentiis has been unmoved by the speculation.
"Cavani has a contract for another four years and a buy-out clause worth £54m," De Laurentiis told reporters at a press conference.
"We have received many offers for Cavani, but all of them were much lower than the buy-out clause."
Cavani scored 29 goals in Serie A last season.