Argentina frontman Higuain has been linked with a move back to La Liga, with Barcelona reported to be lining up a big-money bid for the 26-year-old.
Higuain scored 24 goals in his first season at Napoli following a move from Real Madrid and De Laurentiis has no intention of allowing him to move on.
He told Gazzetta dello Sport: "I'd say that Higuain is not to be taken. He's ours and we keep him. Also because in his contract there is a release clause of €100 million."
Higuain is set to line up for his country against Germany in the World Cup final at the Maracana on Sunday, and De Laurentiis expects Napoli's prized asset to get on the scoresheet.
He added: "He's our pride, he's in the World Cup final and he will score against Germany."
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