The Uruguay international has become one of the hottest properties in Europe this season after hitting 13 goals in 16 Serie A starts.
But Napoli president Aurelio de Laurentiis is adamant he won't sell in the face of speculation linking the 23-year-old with a move away.
United and Liverpool are both reportedly preparing bids in the region of £15million but may now be put off by the the Serie A club's new asking price.
"If any club wants to sign him, they will have to think at a minimum of £40m," he said.


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