Napoli seem to be determined to keep Gonzalo Higuain despite recent reports suggesting Liverpool are again interested in signing him.
The latest reports from the Daily Express stated that Liverpool were ready to table an offer of £31 million for the Argentine international, who was excellent for Napoli last season.
But Higuain has rejected talk of an exit despite a tough start to the campaign for Napoli and Italian sources report that it would take a mammoth bid to secure him.
According to the Corriere dello Sport, Napoli chief Aurelio De Laurentiis has ruled out selling Higuain regardless of the offer and the only way he could be signed would be if his release clause was met.
However, when Napoli signed Higuain from Real Madrid last August they set that clause at 100 million Euros or just under £80 million.
Even if Liverpool rate Higuain highly, that price tag would be prohibitive and it will probably prevent the 26-year-old moving on unless Napoli have a nightmare season and are forced to sell of their assets to balance the books.
It was a massive financial blow to Napoli when Athletic Bilbao put them out of the Champions League this season and they may face a meltdown if they fail to qualify for Europe's showpiece event this season - a task that will be made harder by Inter and Milan bouncing back somewhat from a dismal 2013-14.