Bayern Munich would love to sign Gonzalo Higuain but Napoli are not willing to sell, club CEO Karl-Heinz Rummenigge said at an event in Italy.
Bayern have been linked with Argentina international Higuain, 28, since it was confirmed that Carlo Ancelotti would replace Pep Guardiola in the summer.
Rummenigge confirmed that Bayern are interested in the former Real Madrid star but said Napoli president Aurelio De Laurentiis wants to retain the player.
"Higuain is a fantastic player, we at Bayern like him," Rummenigge told reporters, but he added: "My friend Aurelio De Laurentiis does not want to sell."
Napoli warned suitors last year that Higuain had a release clause worth nearly €95 million, although the player's agent accused De Laurentiis of attempting to engineer a sale by constantly referencing his potential cost.
He is under contract with the Serie A leaders until 2018.
Rummenigge, meanwhile, said Ancelotti -- who is on a year-long break after leaving Real Madrid -- had made no requests with regard to potential signings.
"I have not met him yet," he said. "He is in Canada or the United States.
"I have spoken to him on the phone, but he did not mail me a list with requested signings for the summer. We have a great team, and he knows that."