Mutu is the latest big name to be linked to the resurgent Viola, who are looking to make an impact on their return to Serie A.
They have already landed some high profile captures with Javier Portillo and Tomas Ujfalusi both arriving at The Artemio Franchi this week.
The Italian press reported that Mutu was the latest target for Fiorentina - but his has been denied.
"We are not interested in Mutu," said Viola's director general Fabrizio Lucchesi.
Lucchesi also suggested that the club's priority was not attack - meaning their move for Maccarone may be put on hold.
"For the moment the attack isn't a priority.
"We have faith in the players we have in our squad.
"Instead our midfield and defence need new arrivals."
Maccarone's agent Paolo Fabbri confirmed that the deal was far from complete.
"At the moment nothing is happening, I am still waiting to hear from Fiorentina," he said.
