The Uruguay international has attracted widespread interest after bagging 33 goals in each of his last two seasons with the Serie A outfit following his arrival from Palermo in July 2010.

Premier League rivals Manchester City and Chelsea have both been linked with a move for the 25-year-old, who still has four years remaining on his contract at the Stadio San Paolo.

There have been suggestions that Cavani could leave Naples after De Laurentiis claimed earlier this week he would be prepared to drop the fan favourite should he demand a pay hike.

However, the Partenopei supremo has since moved to clarify his comments by insisting the South American hotshot is not on the market, although he would consider a deal if an exorbitant offer came in.

"Cavani is not for sale, but we could let him go for 100m euros," he told Sky Sport Italia.

"This is not his actual value, but his value to me and he won't leave for less."