The Uruguayan striker has been linked with a host of Europe's top clubs after notching a career-best 38 goals in just 43 appearances for the Naples outfit last term.

However, De Laurentiis has ruled City out of the equation, declaring that the Premier League side's interest in the 26-year-old has cooled.

"Manchester City have not the money to pay for Cavani, they say, 'We don't pay that'," he said.

"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."

The Italian went on to reveal that only Real Madrid have made a concrete approach for the forward, with Chelsea also reluctant to meet the widely touted buy-out clause.

"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 knows he has a clause and must decide.

"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."