Napoli sporting director Cristiano Giuntoli says the Serie A outfit have never made a concrete offer for Cristiano Ronaldo, as the striker looks increasingly likely to stay at Manchester United beyond the end of the transfer window.
Ronaldo reportedly declared his intention to leave Old Trafford after United failed to secure Champions League qualification last season, and with Napoli back among Europe's elite after finishing third in Serie A last term, southern Italy was touted as a possible destination.
Despite Ronaldo only making one Premier League start this season – in a humiliating 4-0 loss at Brentford – United have continually reaffirmed their desire to keep him.
On Wednesday, Erik ten Hag declared he and Ronaldo were "on the same page" and claimed the Portuguese legend remained happy at Old Trafford.
With the transfer deadline fast approaching and the likes of Atletico Madrid and Bayern Munich ruling out a deal for Ronaldo, his options appear to be dwindling.
And while Giuntoli emphasised his respect for Ronaldo, he told DAZN a move to Naples had never been on the table.
"He is an extraordinary player and we can only exalt him," he said.
"There is nothing true, we have an excellent relationship with his agent but there has never been anything concrete."
Meanwhile, Ronaldo's former Real Madrid team-mate Keylor Navas had also been linked with a move to Napoli, but Giuntoli ruled out signing another goalkeeper after Luciano Spalletti's men brought in Salvatore Sirigu.
"We have two goalkeepers and they are very good, so at 99 per cent [chance], we will keep the current squad," he added.