A shock switch to the Serie A side has been mooted in recent days as Sporting CP move ahead in the running to sign the veteran striker.
One potential deal involving the £85million-rated Nigeria forward Osimhen has been quashed, however.
Agent Roberto Calenda is quoted by TMW as saying: “No negotiations in progress, no exchange.
“Victor Osimhen is a Napoli player and wants to play the Champions League with Napoli, after having qualified for it with pride, together with the coach and his teammates.”
Meanwhile, United continue to push for Ajax attacker Antony, who is also tipped to cost in the region of £84m.
After a £76.3m bid was rebuffed, the player stated: “I’m not asking Ajax to release me, I’m asking Ajax to sell me with the highest bid ever for an Eredivisie player,.
“I’ve been insisting on this theme since February so that the club could rebuild the team with peace of mind.
“I was very happy in Amsterdam, I won titles at Ajax, made friends and built part of my career, but now I reinforce that I am ready and full of motivation to follow my story and my dreams.”