Napoli sporting director Cristiano Giuntoli says striker Gonzalo Higuain will not be sold for less than £67m.
In a full transfer update given to SportItalia, the director explained that the Arsenal, Chelsea and Manchester United target is not for sale but could leave if his £67m buy-out clause is met.
"We received no offer for [Gonzalo] Higuain and that's because he is not for sale," Giuntoli said.
"If he is an objective for Juventus? Who is not interested in a player like Higuain? But he's not for sale.
"He would only leave if his buy-out clause is met, that is something we cannot oppose.
"Allan? He is a very interesting player, he would be an asset for us but we are working on a number of targets.
"Napoli are interested in a number of Udinese players and Udinese are interested in a number of Napoli players.
"Astori? We monitored the player, we need a defender and Astori could be one of them."