The Napoli attacker insisted that he has earned his current valuation through hard work and effort, and claims that his objectives for the season remain the same.
The Uruguay international is one of the most prized attackers in Italy due to his consistent goalscoring at the highest level, and he has netted 13 times in Serie A, just one strike shy of the top scorer in the Italian league as of the winter break, Stephan El Shaarawy.
The huge offer from an unknown club has not perturbed the Partenopei striker, however, who insists that hard work has earned him that valuation.
"Nothing changes for me. [That value] is the result of many years of work and the fact that I have always given my best," Cavani told Uruguayan outlet Diario Salto, after playing in a friendly match in the country while on a trip home.
"For me, the objectives remain the same in 2013, to try to have the best chance for success in every competition."
Napoli currently sits fifth in the Italian top flight, behind Juventus, Fiorentina, Lazio and Inter.
The Partenopei will face Viktoria Plzen in the last 32 of the Europa League having successfully negotiated the group stage.
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