Napoli reportedly turned down an offer worth €103m for defender Kalidou Koulibaly from Manchester United, frustrating Jose Mourinho.
According to the Corriere dello Sport, the proposal was received and immediately rejected by President Aurelio De Laurentiis in recent days.
It translates to roughly £91.4m for the Senegal international centre-back, who is on the five-man shortlist for the BBC African Player of the Year Award.
Mourinho raged on Friday that he was no longer able to purchase top players due to rising transfer fees and may well have been referring to the failed swoop for Koulibaly.
“You have no chance in the market unless you go to crazy numbers, or instead you go to what you call the second level players and still have crazy numbers.
“But that second level is the level people say, and I agree, that’s not what Manchester United is.”