Roberto Mancini has reportedly been monitoring Cavani and his team-mates Ezequiel Lavezzi and Marek Hamsik, but last season's top scorer doesn't want to leave San Paolo.
Cavani said to the Daily Mirror: “I am only focused on Napoli. I am always ready for a challenge and can play in a big league but I’m very happy doing that in Naples.
“We’ve given ourselves the chance to qualify for the knockout stage, we upset City and we have to remain focused on ourselves.
“It doesn’t matter to me if City have increased their interest, because my only ambition is to help Napoli in the Champions League.”
City are rumoured to be looking to sign a striker to replace Carlos Tevez who is set to leave in January, with a move to AC Milan likely.