The Serie A club are not going to sign the striker.
Mario Balotelli has struggled to find form at Liverpool since his £16m summer switch from AC Milan and has been linked with a January transfer to Napoli as a result.
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However, the Serie A club have spoken out about the rumours and it seems unlikely that Balotelli will be leaving Anfield for Naples any time soon.
“It’s a rumour told in Spain, England and Italy but I don’t think it is a possibility,” Napoli chief executive Riccardo Bigon was quoted by the Mirror.
“Nothing of what has been posted is true.
“Mario Balotelli is a really great player but he has been just signed by Liverpool who believes a lot in him.
“Best wishes to him in his English adventure.”
Since arriving on Merseyside the Italy international has managed just two goals in 12 appearances for the Reds – against Ludogorets in the Champions League and Swansea City in the Capital One Cup.
Balotelli’s Premier League form has been heavily criticised, with recent matches against QPR and Hull City coming in for serious scrutiny.
Club legend Jamie Carragher has been moved to blast the 24-year-old as a result and even manager Brendan Rodgers has admitted the forward is not an adequate replacement for Luis Suarez.