Neymar's chief representative Wagner Ribeiro has rubbished claims that Chelsea have lodged a fresh offer for the Santos starlet.
The 19-year-old is widely regarded as the best young player in the world, and Santos have already fended off bids of around £30million.
Chelsea, Real Madrid and Barcelona have been tracking him for a number of years, and reports claim that the Premier League side had made a fresh approach.
But Ribeiro has been quick to slam the suggestions, telling Brazil Marca: "This is all speculation from Britain. It is absurd.
"In August Santos refused a proposal of €35million, how is that Roman Abramovich would now offer €26million? It makes no sense and makes me laugh."
Neymar is currently starring for Santos in the Copa Libertadores and has helped them into the final after which he will link up with Brazil for the Copa America.
And Ribeiro insists he is happy, adding: "He does not, and will not, leave Santos, he is happy and focussed on the Libertadores.
"Of course he will arouse interest, that is just natural because of his performances on the field - but I guarantee you there is no proposal for him."
Ribeiro revealed that €45million would be enough to land Neymar, but Santos would again have to be willing to sell.
"You have to pay €45million for him, yet Santos have to want to sell and now Santos do not want to."