Napoli president Aurelio De Laurentiis insists Marek Hamsik will only be allowed to join AC Milan at the right price.
Milan are looking to add to the squad following Andrea Pirlo's move to Juventus and Hamsik is said to be on their list of targets.
In an interview with Slovakian newspaper Pravda this week, Hamsik revealed that he was now eager to move to the San Siro and was hopeful a deal can be reached.
However, De Laurentiis told Gazzetta dello Sport: "When I say that Hamsik is not for sale I mean it. However, if an offer that you cannot turn down arrives, we will listen to it.
"If anyone wants to sit down at my very expensive table, they can go ahead and do it. If the offers are similar to the value of the player we can discuss it.
"Marek is a great player, a goalscoring midfielder, who is among the best in his role alongside Gerrard and Lampard. If anyone wants him, they need to surprise me."