After rejecting links with Roma, Palermo have now rubbished reports that Napoli are keen on Abel Hernandez.
Whispers had started to circulate that the Azzurri were showing an interest in the Uruguayan youngster.
However, contacted by Radio Kiss Kiss, Palermo Vice-President Guglielmo Miccichè insisted the player was not for sale.
"The Napoli-Hernandez story is not true," the official noted. "I'm not aware that Abel is a player who we want to sell.
"The Uruguayan is one of our strong points, a player with great quality."
Napoli raided the Stadio Barbera outfit last summer when they netted another Uruguayan striker in the shape of Edinson Cavani.
The centre-forward, signed for €17m, was a massive success at the San Paolo as he struck 33 goals in 47 games across all competitions.