Rumours have been swirling as to the future of the Argentina international in recent weeks with Atletico, Juventus and Arsenal all said to be interested.
De Laurentiis is insisting that any potential suitor meet the €94m release-clasue in Higuain's contract and has gone on to claim that even if Juventus were to the deal would never materialise.
"Even if Juventus were to come back into the picture, they'd need Higuain's consent," he said. "You can't profess yourself one of the curva, singing Napoli songs and then go to Napoli's historic rival.
"The game of games has always been with Juventus. I haven't spoken to Higuain, so all these suggestions are coming from different agendas within the media.
"The only offer I've had was from the Atletico 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.
"Leaving would be a contradiction; Juve and Napoli are likes cats and dogs. It would be the height of absurdity if he did something like that."
