Emanuele Giaccherini's agent insists there has been no contact from Napoli.
The Sunderland and Italy winger, who impressed at Euro 2016, is set to leave the Stadium of Light this summer.
A host of Serie A sides have been linked with a move for Giaccherini, who spent last season on loan at Bologna.
But his representative Furio Valcareggi insists he has had no contact from Napoli, the latest to be linked with a £2million move for the wide man.
"There has been absolutely nothing, and I am not the type who hides things, I am not into pretending," said Valcareggi.
"I don’t know from where this bit of news was pulled from.
"If Napoli had wanted [him], someone from the club would have called me, but there has been nothing, no contact.
"Meanwhile, I am carrying out talks with other clubs for Giaccherini."
Giaccherini, 31, has a year left on his Sunderland contract but isn't part of manager Sam Allardyce's plans for the 2016-17 Premier League campaign.
Meanwhile, West Ham United are understood to be tracking Swansea City striker Bafetimbi Gomis, who has been linked with a move to Sunderland this summer.
The striker, who has been widely tipped to leave South Wales this summer, has not travelled with Swansea City to America for their pre-season tour.
West Ham are said to have joined Marseille in competing for his signature.