City manager Roberto Mancini revealed on Wednesday he is looking to strengthen his attacking line next season and had considered the possibility of bringing the 26-year-old forward to the Eastlands outfit this summer.
However, De Laurentiis told Corriere dello Sport: "We all have the money but we are here and no one has called us.
"Hence, this story makes me laugh. My dear Mancini, I am sorry for you.
"Evidently, you anticipate moves of the (City owner) Sheikh (Mansour) that are not true to reality."
The Argentina international, who is under contract with Napoli until June 2015, is valued at 30million euros (over ?26million).
Source: Team Talk
Source: Team Talk