Napoli president Aurelio de Laurentiis has laughed off talk linking Manchester United with Marek Hamsik and Edinson Cavani.
Recent reports have claimed United are tracking the highly-rated attacking pair as they look to bolster their squad.
Hamsik has been linked with a host of clubs across Europe after impressing for Napoli over the last couple of seasons.
Cavani is attracting admiring glances elsewhere after making an impressive start to life at Napoli since his summer arrival from Palermo.
However, De Laurentiis has dismissed the transfer speculation over Napoli's star duo.
"When I read of the €40 million offer from Alex Ferguson for two of our players I started to laugh,"De Laurentiis told Radio Marte.
"We have to stand up a compact team which above all has heart. There is no point talking about exciting names."