Napoli president Aurelio de Laurentiis has claimed Manchester City are not prepared to meet their £53.6million asking price for striker Edinson Cavani (below).
De Laurentiis has also said Real Madrid are the only club to have made an acceptable offer for the Uruguay forward while he has had no contact with Chelsea.
Cavani, who scored 38 goals last season, is one of the hottest properties in the world game and has been consistently linked with a big-money move.
But it appears City's interest in the 26-year-old, who scored three goals against them in two Champions League games in 2011, could be cooling.
De Laurentiis, speaking at a press conference to unveil new manager Rafael Benitez, said: "Manchester City have not the money to pay for Cavani, they say, 'We don't pay that'.
"The Abu Dhabi (owners) have said they will never spend 63 million euros for Cavani.
"They say, 'We can give other things', but they are not in the interest of our club."
De Laurentiis added that Real Madrid have made known their willingness to meet a release clause and he would expect the player to speak to the Spanish giants. He said: "At this time, Real Madrid are the only club who have made a firm offer for Cavani. It is human, if Real Madrid call, to answer. He must decide."
As for Chelsea, De Laurentiis said: "Chelsea? Certain kind of agents may tell you Chelsea will call you, but maybe he has spoken with somebody who has spoken with somebody, who has spoken with somebody who says 'maybe'. My company never received a call. It is very difficult to pay the 63million (euros) because Financial Fair Play is conditioning everybody."