Real Madrid are also reportedly interested in the Uruguay international, who was Serie A's highest scorer with 29 goals last season and could command a fee greater than £50 million
Goal revealed in May that the Uruguay international is Manchester City's priority transfer target this summer, while the Serie A side are keen to include Edin Dzeko as part of the deal.
Cavani's influential performances for Napoli last season inspired the club to a second-placed finish in Serie A, while the 26-year-old finished as the highest scorer in the Italian top flight with 29 goals.
"Cavani has a contract for another four years and a buy-out clause worth €63m," De Laurentiis said in a Twitter Q&A. "We have received many offers for Cavani, but all of them were much lower than the buy-out clause."
Napoli recently appointed Rafa Benitez as successor to Walter Mazzarri, who joined Inter in a move which De Laurentiis described as like having "a wife who wants to sleep with someone else".
The Napoli president believes Benitez will show more loyalty and says his decision was based on the Spaniard's ability to win trophies.
"Many have asked me why I chose Benitez: because he won a great deal in his career and is a monogamous sort, seeing as he was at Liverpool for many years," De Laurentiis said.