Verratti's representative suggested on Thursday that the Serie A side had tabled a big-money deal to tempt the highly-regarded 20-year-old from Paris Saint-Germain.
However, Italian De Laurentiis has now taken to Twitter to play down those claims, insisting that the club will not be drawn into "games" being played by the midfielder's agent.
The Italian wrote: "We are a friend of Paris Saint-Germain and Verratti is not for sale. The player's agent is trying to put pressure on Paris Saint-Germain in order to gain a pay rise, but we do not go along with these games."
While a move for Verratti now appears unlikely, De Laurentiis did confirm that Napoli - who have already signed Raul Albiol, Dries Mertens, Gonzalo Higuain and Pepe Reina this close-season - are still targeting a new striker, with Porto's Jackson Martinez on their radar.
"As far as another striker, with Benitez we will analyse our strengths and the quality at our disposal," he continued.
"We are searching for the right reinforcements in attack. It may be Martinez or it may be another. Benitez will decide."
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