Barcelona technical secretary Robert Fernandez ruled out selling star Neymar as he played down a move for Juventus forward Paulo Dybala.
Neymar, 25, has been heavily linked with a move to Premier League giants Manchester United.
But Fernandez said there was no chance of Neymar, who is contracted until mid-2021, leaving Camp Nou.
"He is totally untransferable," he told RAC1 on Monday.
Barca were said to be considering a move for Dybala, the Juve star who helped knock the La Liga giants out of the Champions League quarter-finals.
However, Fernandez said that was unlikely given Barca already have Lionel Messi, Neymar and Luis Suarez.
"He is a magnificent player, but we already have the best three [forwards] in the world," he said.
Messi and Suarez have scored 55 league goals between them this season, while Neymar has added nine.
The Brazil international's 10 assists in the league are second only to Suarez (12) for Barca.