Aurelio de Laurentiis says Napoli have no incentive to sell star striker and Manchester United target Victor Osimhen.
The Nigerian frontman is currently leading the Serie A goalscoring charts with 16 goals from 17 games this season.
His strikes have lifted Luciano Spalletti's side to the top of the league standings, and a massive 13 points clear of second-placed Inter Milan.
Man Utd are reportedly planning a summer move for the forward, in the region of £107million.
But De Laurentiis says he will resist the bid.
The club president told German newspaper Bild: "I can tell you that Osimhen is not for sale.
"Our players are in demand, but I don't have to sell anyone. We don't have any debts."