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Gonzalo Higuain's brother and agent insists he has not spoken to Liverpool and claims the Argentina striker is happy at Napoli.
The Argentina international has been strongly linked with a move to Anfield in the winter transfer market.
The arrival of Italian forward Manolo Gabbiadini to Napoli from Sampdoria last week has increased speculation of Higuain's possible departure.
However, when asked about the Premier League club's reported interest, Nicolas Higuain told Italian radio station Crc: "I don't speak English only Italian, French and Spanish.
"First of all, I have not spoken to any club because they have not contacted me and secondly, it would be disrespectful to Napoli.
"(Napoli president Aurelio) De Laurentiis is a great person, a man of honour and I couldn't behave incorrectly.
"We're not thinking about leaving Napoli.
"I'm confident that the team can finish third (in Serie A to qualify for the Champions League), then we'll see about Gonzalo's future.
"I haven't spoken with any team.
"Gonzalo is calm, he has a contract with Napoli and he's not planning to leave because he's happy."
Liverpool: The players linked with a move to Anfield during the latest transfer windowShow all 14 1 /14Liverpool: The players linked with a move to Anfield during the latest transfer window Liverpool: The players linked with a move to Anfield during the latest transfer window Petr Cech With Simon Mignolet unconvincing and Brad Jones a deputy lacking clout, Liverpool need a new goalkeeper. Chelsea stopper Cech is looking for a new home having been pushed into second place by Thibaut Courtois and could be allowed to leave Stamford Bridge if he really pushes for it. One of the best goalkeepers in the world, despite currently warming the bench, Chelsea will be reluctant to let him join a Premier League rival.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Guillermo Ochoa According to some reports a £3m deal has already been thrashed out for Malaga stopper Ochoa. Interest in the 29-year-old was huge in the summer after a string of impressive performances at the World Cup with Mexico. The then free agent opted for a move to Spain but has struggled since.
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Liverpool: The players linked with a move to Anfield during the latest transfer window John Ruddy Another keeper linked with a move to Anfield is Ruddy. The 28-year-old just missed out on a place in Roy Hodgson's England squad for the World Cup but remains a well rated stopper. With Norwich currently plying their trade in the Championship after relegation last term, a quick return to the top-flight would be appealing.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Sergio Romero Sampdoria goalkeeper Sergio Romero will be out of contract in the summer which has led to reports over where he will be playing in the near future. The Argentina international, who was part of the side that finished runners-up in the 2014 World Cup, has also been linked with Manchester City.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Ron Vlaar Defending was not an area in which Liverpool excelled last season, despite their title tilt, so consequently Brendan Rodgers made moves to address the problem during the summer. However, it hasn't worked particularly well and Liverpool are understood to be keen to add reinforcements. Aston Villa centre-back Vlaar is a man in demand due to his consistent performances and the fact his contract will expire at the end of the season.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Fabio Coentrao Left-back Coentrao has been linked with a move away from Real Madrid and to the Premier League for some time now with Manchester United usually the club named as his likely destination. However, Liverpool are also said to be in the mix.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Fabian Delph Another Aston Villa player of interest to Liverpool is Delph. The central midfielder has begun to show why the Villains made such an effort to prise him away from Leeds United back in 2009. Reports suggest Rodgers could make a bid upwards of £10m for the 25-year-old.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Karim Benzema Karim Benzema has been linked with a move to the Premier League for years, but instead he just keeps on scoring goals at a healthy rate for Real Madrid. That the Frenchman has lasted so long at the Bernabeu considering the Spanish club's preference for churning over the star names is testament to his ability. However, a reported £50m bid being readied by Liverpool might be enough for Los Blancos to say au revoir.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Saido Berahino The youngster has impressed with West Brom, so much so Liverpool have been linked with a £23m move for the striker. However, the Baggies say the story is an 'entire fabrication'. Tottenham also linked.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Jackson Martinez Martinez was an integral part of the Colombia team that so impressed at the World Cup so it was inevitable his name would crop up in the transfer rumour mill. However, he remained at Porto over the summer but claims that he has a £27.5m release clause has seen interest return. Liverpool are reportedly ready to take the plunge, however they face competition from Roma and Arsenal for the 28-year-old.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Ezequiel Lavezzi Lavezzi has 18 months to run on his contract and according to some sources PSG won't offer him another contract. That means they'll be keen to offload him sooner rather than later in order to avoid losing him for free. A fee of around £17m has been mentioned, with the 29-year-old forward perhaps set to become the latest Argentinian import into the Premier League.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Wilfried Bony Brendan Rodgers were full of praise for Bony earlier this season, describing him as 'strong, powerful, and he gets goals'. Liverpool legend Jamie Carragher is just as effusive. 'I hope Liverpool sign him [Bony]. He is worth £20m or £25m. I wish Liverpool got him this summer and I hope they're looking at him in the future,' said the former defender.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Gonzalo Higuain The Napoli striker was close to a move to Arsenal two seasons ago before the Italian club blew their bid out of the water. However, they are now under financial pressure to balance the books, and the addition of Manolo Gabbiadini from Sampdoria has triggered talk that he could be on his way to Anfield for £30m.
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Liverpool: The players linked with a move to Anfield during the latest transfer window Ogenyi Onazi According to reports, Lazio have already turned down one bid from Liverpool for their young Nigerian striker. However, an offer of around £8m could tempt them to part with the 22-year-old who has started to find his feet in Serie A and has already made over 25 appearances for his national team. There are suggestions Fabio Borini could be used as a make-weight in any deal.
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Higuain, 27, joined Napoli in the summer of 2013 from Real Madrid and is under contract with the Naples outfit until June 2018.
The South American was a member of Argentina's squad that finished runners-up Germany at the World Cup last year in Brazil.
Higuain has scored nine goals and set up three more in 18 league appearances for Napoli this season.
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