Napoli are expected to rival Manchester United for the signature of Paris Saint-Germain forward Edinson Cavani, when his contract expires in the off-season.
Cavani, 33, was understood to be on Ole Gunnar Solskjaer's winter target list, before he signed Odion Ighalo on loan from Shanghai Shenua.
Chelsea have also been linked with the Uruguay international, while Atletico Madrid looked intent on signing the forward in January, only for their president to deny a deal was close.
"There is absolutely nothing with the player," Enrique Cerezo told Onda Cero, as reported by AS.
"We need to score goals and we have great goalscorer, but what we are missing now is a bit of luck and we are not taking our chances.
"Transfers are always complicated but at the moment there is nothing."
Months later Cavani's future still remains unclear. However, according to Tuttosport, Napoli are ready to offer PSG's all-time top-scorer a three-year deal for €7m net, plus another €7m as a signing on fee in order to lure him back to Naples.
Cavani's agent has denied the interest and sounds keen on his client returning to South America.
Speaking with CalcioNapoli1926, Cavani's brother and agent Walter Guglielmone said: "Honestly, anything could happen as many clubs want Edi.
"For the moment, there has been no contact with Napoli. Anything can happen (on the topic of a return to South America). In Brazil, Flamengo, Palmeiras and Internacional are all interested, while Boca Juniors in Argentina are also keen."
However, Boca president Jorge Amor Ameal has told Radio Splendid they could not finance such a deal.
"We are proud that a player like Cavani says that he wants to wear our shirt," he said. "However, our economic reality does not match his own. Of course, nobody denies that he is a great player. We have to think more about our existing players, though, and believe in them."
- TEAMtalk media