Napoli owner Aurelio De Laurentiis has stressed his desire to bring in reinforcements this winter but coach Rafa Benitez has ruled out Chelsea men Juan Mata and David Luiz.
The Partenopei are still reeling from their Champions League exit at the group stage in spite of securing 12 points.
Benitez's men must dust themselves off and continue their Scudetto challenge, which has faltered of late as they now trail leaders Juventus by a daunting 10 points.
There have been suggestions that Napoli will bring in some big-name new faces in January with Chelsea's wantaway pair of Mata and Luiz amongst the most interesting names mentioned.
"I don't know anything about Mata, Luiz or Javier Mascherano," Benitez said in his press conference ahead of Napoli's encounter with Sampdoria.
"We don't need to sell before we buy because we have the financial capability but to sign players like these who have won so much you need to already have won something too.
"Only around 10 percent of the names I hear mentioned have any truth behind them."
Napoli's transfer market policy is likely to be dictated by whether or not they hold on to striking star Gonzalo Higuain, who is attracting interest from many of Europe's biggest clubs.
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