Maurizio Sarri's side have won eight out of eight in Serie A this season to storm to the top of the table, scoring 26 goals in the process.
City have netted 29 times to sit at the Premier League summit and their boss Pep Guardiola has talked up the prospective entertainment value of a game with Napoli, who he rates as one of the best three footballing sides in Europe.
However, a key showdown with second-placed Inter is on the agenda this weekend and De Laurentiis told Gazetta dello Sport this game should perhaps take priority for stars such as Dries Mertens, Lorenzo Insigne and Marek Hamsik.
"Those players that have been compiling a lot of minutes should be rested a bit in this match to keep them fresh," he said. "The match with Inter is just as important.
"In Europe we should worry only about advancing, not winning all of the matches."
Defeat in Manchester would leave them six points behind City and make any prospect of claiming top spot and a seeded place in the knockout stages remote, and De Laurentiis was keen to underline that all calls on team selection will remain in Sarri's hands.
"You've got to evaluate everything and know how to use the right strategy," he said. "I'm fortunate to have a coach who is a great strategist."
Regarding Guardiola's warm words over Napoli's form, De Laurentiis suggested they could fall into the category of pre-match mind games.
"He is an old wolf and he knows full well that he's got a great side," he added. "It could be an impossible match for us to win."