Atletico Madrid are the only club to have made an official offer for reported Arsenal target Gonzalo Higuain, according to Napoli president, Aurelio De Laurentiis.
Higuain, a 28-year-old Argentina international, was the top scorer in Serie A last season, scoring 36 goals for Napoli.
The former Real Madrid forward has subsequently been linked with a move away from Napoli with Arsenal, Juventus and Paris Saint-Germain all rumoured to be monitoring the striker's situation.
However, Sky Sports reported on Tuesday that Juventus were not willing to meet Higuain's £78.5m release clause.
And De Laurentiis has now revealed that the only formal offer for Higuain has been received from Champions League finalists Atletico Madrid, but it was quickly rejected.
Speaking at the club's pre-season training camp in Dimaro, the Napoli president said: "The only offer I've had was from the Atletico [Madrid] President [Enrique Cerezo] a month ago and I told him we couldn't do it.
"He offered me €60m plus two or three players, and I said no."